One should file the income tax return during the assessment year. The assessment year falls immediately after the financial year in which you have actually earned the income. Normally, as per India’s Income Tax Laws, and individual or HUF should submit the tax returns before 31 July every year for the year ended on 31 March falling before this 31 July. For e.g. for the incomes earned between 01 April 2021 to 31 March 2022, the individual or HUF should file their tax returns before or on 31 July 2022.