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August 29, 2026
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BySteffy A
ITR Filing for FY 2021-22: Who Should File and Important Due Dates
Introduction
The Income Tax Department has notified different Income Tax Return forms, from ITR-1 to ITR-7, for different types of taxpayers and sources of income. It is important for every eligible taxpayer to file the applicable Income Tax Return within the prescribed due date.
In this article, we have covered the important ITR filing due dates for individuals, companies, LLPs, firms, and HUFs for FY 2021-22 (AY 2022-23), along with the applicable ITR forms.
What is ITR Filing?
An Income Tax Return, commonly known as an ITR, is a form through which taxpayers declare their taxable income from different sources to the Income Tax Department. Taxpayers are also required to provide details of eligible deductions, exemptions, tax payments, and other applicable information in the return.
The process of submitting this form to the Income Tax Department is known as ITR Filing or Income Tax Return Filing. Irrespective of the accounting year adopted by a taxpayer, an Income Tax Return is filed for a particular Financial Year, which normally runs from April to March.
Latest Update on ITR Filing for AY 2022-23
As per the latest update available on the Income Tax Department’s e-Filing portal, utilities for filing Updated Returns for ITR-1 to ITR-7 for AY 2022-23 are available in accordance with the applicable provisions of the Finance Act, 2026.
Taxpayers who need to update an eligible return for AY 2022-23 should first check the applicable conditions and identify the correct ITR form based on their income and taxpayer category.
You can understand the eligibility and purpose of each return through our detailed guides on ITR-1 Filing, ITR-2 Filing, ITR-3 Filing, ITR-4 Filing, ITR-5 Filing, ITR-6 Filing, and ITR-7 Filing.
Note: This article primarily covers the filing requirements and due dates applicable to FY 2021-22 and AY 2022-23. The dates below are retained for reference.
ITR Filing for Private Limited Company and One Person Company
- Every company is required to file its Income Tax Return irrespective of whether it has earned income or incurred a loss during the financial year.
- ITR-6 is generally applicable to companies other than those claiming exemption under Section 11 of the Income Tax Act.
- Companies or other eligible entities covered under Sections 139(4A), 139(4B), 139(4C), or 139(4D) may be required to file ITR-7, as applicable.
Due Dates for ITR Filing for Companies for FY 2021-22 (AY 2022-23)
The original due date for filing the Income Tax Return by companies for AY 2022-23 was 31st October 2022.
This due date was subsequently extended to 7th November 2022 for applicable cases.
The original due date for filing the tax audit report was 30th September 2022, which was extended to 7th October 2022.
Related Read: Company Annual Filing for FY 2021-22
ITR Filing for Limited Liability Partnership for FY 2021-22
It is mandatory for every Limited Liability Partnership to file its Income Tax Return irrespective of the amount of income or loss during a particular Financial Year.
ITR-5 is generally applicable to LLPs.
Due Dates for ITR Filing for LLPs for FY 2021-22 (AY 2022-23)
- For LLPs that were not required to get their accounts audited under the applicable income tax provisions, the due date for ITR filing for FY 2021-22 was 31st July 2022.
- For LLPs covered by the audit requirement, the original due date for filing the return was 31st October 2022.
- The applicable audit-case return filing deadline was subsequently extended to 7th November 2022.
- The original tax audit report filing deadline of 30th September 2022 was extended to 7th October 2022.
Income Tax Return for Firms and HUFs
Partnership firms, sole proprietorships, and HUFs may have different ITR filing requirements depending on their income, taxpayer status, and nature of business or profession.
Eligible resident individuals, HUFs, and firms other than LLPs opting for presumptive taxation under Sections 44AD, 44ADA, or 44AE may file ITR-4, subject to the applicable conditions.
HUFs having income from profits and gains of business or profession may generally be required to file ITR-3. HUFs without income from business or profession may be eligible to file ITR-2, depending on the nature of their income.
Due Dates for ITR Filing for Firms and HUFs for FY 2021-22 (AY 2022-23)
The due date for Income Tax Return filing for firms and HUFs not requiring an audit for FY 2021-22 was 31st July 2022.
Where an audit or another specified requirement was applicable, the corresponding audit-case due date applied.
Due Dates for Income Tax Return and Audit Report Filing for FY 2021-22 (AY 2022-23)
|
Category of Taxpayer |
Due Date for ITR Filing |
Due Date for Audit Report |
|
Companies |
31st October 2022, extended to 7th November 2022 for applicable cases |
30th September 2022, extended to 7th October 2022 where applicable |
|
LLPs and firms requiring audit |
31st October 2022, extended to 7th November 2022 for applicable cases | 30th September 2022, extended to 7th October 2022 |
| Businesses not requiring audit | 31st July 2022 |
Not Applicable |
|
Association of Persons not requiring audit |
31st July 2022 | Not Applicable |
| Body of Individuals not requiring audit | 31st July 2022 |
Not Applicable |
|
Individuals not requiring audit |
31st July 2022 | Not Applicable |
| HUFs not requiring audit | 31st July 2022 |
Not Applicable |
|
Applicable entities requiring audit |
Audit-case due date | Applicable audit report due date |
| Report under Section 92E | 31st October 2022 |
Not Applicable |
|
Income Tax Return in transfer pricing cases |
30th November 2022 | Not Applicable |
| Revised Return | 31st December 2022 |
Not Applicable |
|
Belated Return |
31st December 2022 |
Not Applicable |
Taxpayers should note that some of the original deadlines for AY 2022-23 were subsequently extended through notifications and circulars issued by the Income Tax Department.
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Conclusion
It is important for taxpayers in India to understand which ITR form applies to them and keep track of the relevant Income Tax Return filing deadlines. For FY 2021-22 and AY 2022-23, the applicable form and due date depended on factors such as taxpayer category, nature of income, audit requirements, and transfer pricing provisions.
Although the original filing deadlines for AY 2022-23 have passed, eligible taxpayers may still need to check whether an Updated Return can be filed under the currently applicable provisions.
For assistance with selecting the correct form and completing your return, you can explore Ebizfiling’s Income Tax Return Filing Services.
Frequently Asked Questions
1. Can I file ITR-1 if I have long-term capital gains from listed shares in AY 2026-27?
Yes, ITR-1 can be used for AY 2026-27 if the long-term capital gain covered under Section 112A does not exceed ₹1.25 lakh and all other ITR-1 eligibility conditions are satisfied. However, taxpayers with short-term capital gains or Section 112A gains exceeding ₹1.25 lakh cannot use ITR-1 and may need to file another applicable return, such as ITR-2.
2. Can a taxpayer with two house properties file ITR-1 for AY 2026-27?
Yes. One of the important changes for AY 2026-27 is that ITR-1 now permits eligible taxpayers to report income from up to two house properties. Earlier versions of ITR-1 were more restrictive. Other eligibility conditions, including the ₹50 lakh total income limit, still need to be satisfied.
3. Can I use ITR-1 or ITR-4 if I hold foreign shares or have foreign income?
Generally, no. Taxpayers who are required to disclose foreign assets or foreign income should not use ITR-1 or ITR-4 because these forms do not contain the required Schedule FA for foreign asset reporting. The applicable return should provide the relevant schedules, including Schedule FA and, where applicable, Schedule FSI and Schedule TR.
4. Is Form 10-IEA required when a business taxpayer wants to choose the old tax regime?
Yes. For eligible individuals, HUFs, AOPs, BOIs and other specified taxpayers having business or professional income, the new tax regime is the default regime. If such a taxpayer wants to opt for the old tax regime, Form 10-IEA generally needs to be furnished on or before the due date under Section 139(1).
If the taxpayer had already validly opted for the old regime in an earlier assessment year and wants to continue with it, Form 10-IEA is not required every year.
5. Has capital gains reporting changed in ITR-2 for AY 2026-27?
Yes. For AY 2026-27, the earlier requirement to separately report capital gains based on whether the transfer took place before or after 23rd July 2024 has been removed. The applicable short-term and long-term capital gains tax rates have also been updated for AY 2026-27. Taxpayers should therefore use the current year’s utility rather than relying on the previous year’s capital gains format.
6. Which ITR utilities are currently available for AY 2026-27?
As of 7th August 2026, ITR-1 to ITR-4 are available through both online and offline utilities. ITR-5 is available through the online and Excel utilities, while ITR-6 and ITR-7 are currently available through Excel utilities on the Income Tax e-Filing portal.
7. What should a taxpayer do if the Income Tax Department treats the filed ITR as defective?
If an ITR contains specified defects, the Income Tax Department may issue a notice under Section 139(9). The notice can be viewed through the e-Filing portal, and the taxpayer must respond within the period allowed in the notice. Once a response to the defective return notice is submitted through the portal, it generally cannot be updated or withdrawn.
For a defective return relating to AY 2026-27, the Income Tax Department has clarified that the response continues to be governed by the Income Tax Act, 1961.
8. Can an Updated Return still be filed for AY 2022-23?
The Income Tax Department has currently made Excel utilities available for filing Updated Returns for ITR-1 to ITR-7 for AY 2022-23 in accordance with the Finance Act, 2026. However, availability of the utility does not automatically mean that every taxpayer can file an Updated Return. Eligibility and restrictions applicable to ITR-U must be checked before filing.
9. Can Ebizfiling help reconcile AIS, Form 26AS and income details before filing ITR?
Yes. Ebizfiling can assist taxpayers in reviewing information such as salary, interest income, TDS, capital gains and other reported transactions before preparing the return. This can be particularly useful where the figures appearing in AIS, Form 26AS, Form 16 or the taxpayer’s own records do not match and need to be reviewed before filing.
10. Can Ebizfiling help determine whether ITR-1, ITR-2, ITR-3 or another return is applicable?
Yes. Ebizfiling can help assess the appropriate ITR form based on factors such as salary income, number of house properties, capital gains, business or professional income, foreign assets, presumptive taxation and the taxpayer’s legal status. This is especially useful where a taxpayer no longer qualifies for a simpler return such as ITR-1 or ITR-4 because of a specific income or disclosure requirement.
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