Last date for filing Income Tax Return for Financial Year 2017u201318 (Assessment Year 2018u201319) is 31st July, 2022 for all persons except companies, non-companies whose books are required to be audited and working partner of a firm whose accounts are required to be audited.30th September, 2022 is the last date for filing the Income Tax Return for Financial Year 2017u201318 (Assessment Year 2018u201319) for the above three exceptions.It is to be further noted:This is Income Tax Return for the Financial Year 2017-18 and is applicable for income earned from 1st April, 2022 to 31st March, 2018.Assessment year is the year in which we assess income, pay taxes and file tax return for the previous year or the financial year.A tax return filed after the due date of that year is considered belated return.There are penalties (271F) and interests (234 A/B/C) levied on the income tax that was due. Also, certain losses like those from business and profession and short-term capital loss may not be allowed to be carried forward.Hope it helps.Nikhil Lunia