Section 139 · Filing of income-tax returns
When, how and by when to file your ITR.
- Non-audit due date
- 31 July
- Audit due date
- 31 October
- Belated return
- By 31 Dec of the AY
- Updated return (ITR-U)
- Within 48 months of end of AY
In plain English
Section 139 is the rulebook for return filing — who must file, what the due dates are, and what to do if you miss them. Non-audit individuals file by 31 July; audit cases by 31 October. Missed the bus? You can still file a belated, revised or even an updated return within set windows.
| Meaning | Number |
|---|---|
| Belated return | By 31 Dec of the AY |
| Updated return (ITR-U) | Within 48 months of end of AY |
Types of returns under Section 139
- Original return — 139(1) — Filed by the due date (31 July / 31 Oct)
- Loss return — 139(3) — Filed within due date to carry losses forward
- Belated return — 139(4) — Filed after due date, by 31 December of AY
- Revised return — 139(5) — Correct mistakes, by 31 December of AY
- Updated return — 139(8A) — ITR-U: file within 48 months, with additional tax
- Defective return — 139(9) — Notice from CPC; fix within 15 days
What this section covers
Section 139 is the principal provision for filing returns of income. Sub-section (1) requires every person whose income exceeds the basic exemption (and certain other notified persons) to file a return on or before the due date — 31 July for non-audit individuals and 31 October for taxpayers liable to audit. Sub-section (3) allows a loss return to be filed within the due date to carry forward losses. Sub-section (4) permits a belated return by 31 December of the AY. Sub-section (5) allows revision by the same date. Sub-section (8A) (ITR-U) allows an updated return within 48 months of the end of the AY on payment of additional tax of 25%/50%/60%/70% depending on when filed. Sub-section (9) treats a return as defective if certain information is missing.
The legal text
“Every person,— (a) being a company or a firm; or (b) being a person other than a company or a firm, if his total income… in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income…”
Old Act vs New Act
| Aspect | Act, 1961 | Act, 2025 |
|---|---|---|
| Section | 139 | 263 |
| Topic | Filing of income-tax returns | |
| Verdict | Renumbered — substantive provisions retained | |
| Notes | Restated as Section 263 under the Income-tax Act, 2025. Due dates, belated/revised/updated return windows and the defective-return mechanism are carried forward. | |
Common confusion
A 'belated return' (139(4)) and a 'revised return' (139(5)) both have to be filed by 31 December of the AY — they are not extensions of each other. An 'updated return' (139(8A)) is a separate window of 48 months and always comes with extra tax.
Who should know this
Related sections
Based on the official Income-tax Act, 1961 and the published Income-tax Act, 2025 as available on the Income Tax Department website. Always verify against the published Act and consult a qualified professional.