Home > Income Tax > Help Center > IT Return Types Last Updated: Nov 30th 2024
Are you confused about which Income Tax Return (ITR) types to utilize for e-filing and IT compliance? In various scenarios across the IT compliance life cycle, only certain IT return types can be used during certain periods. Learn more.
IT Return can be filed using certain return types that can be used during certain times of the year and under certain conditions that are specific to an individual or life cycle of IT return filing. Below table describes various income tax return types, when to use, how to file along with where to do.
| Return Type | What? | When? | How? | Where? |
|---|---|---|---|---|
| Original | Original return means the return which is filed within due date | It needs to be filed before July 31st every year. For the Companies and others who needs audit, the due date is Oct 31 | It needs to be done online. Refer Self Service (DIY) Income Tax Filing | You can use Self Service for filing original returns. You can file the income tax returns either on self-service or expert assisted services. |
| Belated | Belated Return means the return which is filed after original due date of income tax return | It needs to be filed before December 31st every year. The returns which are filed after July 31 and filed before Dec 31 are belated returns. | It needs to be done online. Refer How to e-File Belated Income Tax Return by yourself? | You can use Self Service for filing belated returns. You can file the income tax returns either on self-service or expert assisted services. |
| Revised | Revised Return means the return which is filed if there are any errors or mistakes in the already e-filed original or belated return. | The due date for filing Revised return is Dec 31st every year. | It needs to be done online. Refer How to file a Revised Income Tax Return? | You can use Self Service for filing revised returns. You can file the income tax returns either on self-service or expert assisted services. |
| Updated | Updated Return means the return which can be filed after the extended due date. But this can be filed only in tax due scenario. Refund cannot be claimed in the update returns. | Updated returns can be filed after Dec 31st of the assessment year, within 24 months from the end of relevant assessment year. | Updated Returns can be filed online. Refer Updated Return (ITR-U) u/s 139(8A) Income Tax Guide | You can use Self Service for preparation of JSON file and upload the same into ITD utility software to covert the JSON. You can also use ITD software for the same. You can also choose expert assisted services @ EZTax.in |
| Defective | Defective Return means the returns filed in response to the notice given by ITD when there are certain discrepancies in original return filed. | Defective returns needs to be filed within 30 days from the date of notice | Defective Returns can be filed online. Refer Defective Notice u/s 139(9): How to Prepare, Upload Return | You can use EZTax.in for preparation of return in response to defective notice. Also you can choose expert assisted services @ Know Expert Assisted Tax Filing |
If you are in search of ITR Forms, such as ITR-1/2/3/4, and are confused about the appropriate criteria to utilize these forms, refer ITR Forms and Selection Criteria
In addition to various IT Return types, there are certain events at which the IT Return and / or a response is expected from the taxpayer. Below table describes three vents at which one has to respond to ITD.
| Event Type | What? | When? | How? | Where? |
|---|---|---|---|---|
| Rectification requested by ITD | Rectification is a return which is filed if any error is evident in the record. Rectification can be filed only if the return filed (original, belated, revised) is processed. | The time limit to file the rectification is 4 years from the date of order sought to be rectified and not from the original order. | It needs to be done online. Refer Rectification of Income Tax Returns - Complete Guide | Rectification can only be filed in Income Tax portal right now. You can choose Assisted services from Self Service |
| Income Tax Notice Response | These returns may be filed in response to notices issued under to sections 139(9), 148, 143(2), etc. These returns may only be submitted if the Department of Income Tax has issued a notification. | The time limit to file the income tax returns as per the notice is mentioned on the notices given.(generally 30 days from date of notice) | It needs to be done online. Refer How to Handle Income Tax (IT) Department Notices? | Response to notices can only be done in Income Tax portal. You can choose Assisted services from Self Service |
| Outstanding Income Tax Demand | Outstanding demand refers to the additional tax that the taxpayer must pay. It will be brought up by the CPC, AO, etc. Often, no return is required for responding to an outstanding demand. | Outstanding demand needs to be responded within 30 days from the date of notice | It needs to be done online. Refer How to Respond to an Outstanding demand at incometax.gov.in? | Response to outstanding demand needs to be done in Income tax portal. You can choose expert assisted services from Self Service |
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.