Belated Return (Section 139 (4))

  Return filed late is called Belated Return .

Return may have to be filed under Section 139 (1) or Section 142(1)

Last date for filing Belated Return

      One year from end of Relevant Assessment Year   End of Assessment Year (New Amendment)

                   Or

     Completion of Assessment

     Whichever is Earlier

QUESTIONS

Q1

A salaried person wants to file ITR of F.Y. 2015-16[A.Y. 2016-17]

What is last date by which he can file ITR

Q2

The assesse did not file return for F.Y. 2015-16 [A.Y. 2016-17] He received a notice from A.O. to file Return, notice was received  on 10 Sep 2016 and Return had to be filled by 20 Oct 2016. The Assesse did not file return and A.O. passed Best Judgement Assessment order on 14 Nov 2016.Copy of the order was received on 18 Nov 2016 what is last date of filling belated return