If you need to file a tax return for 2018 or earlier you'll need to request paper returns.Īt the moment you still have to file a paper return: If you can't file online you'll need to request or print a paper tax return. If you realise you've made a mistake on your return, use our Personal Tax Enquiry form to provide your details and tell us about any error that's been made. If you've received a default assessment or need to file a missing tax return for a previous year, you can submit your return online.ĭon't file another return if you've already filed one for that year.

If you or your tax agent files on paper, the deadline is midnight 31 May.įiling a missing tax return for a previous year If you or your tax agent files online, the deadline is midnight 31 July. See how easy it is to complete your tax return online. Sometimes, the hardest part of filing your return is getting all your paperwork together. Print out our handy checklist to help. The taxpayer has to submit this form online at the income tax e-filing portal.Make sure you have all your paperwork you need to complete the return before you start. It is mandatory to file Form 10E for claiming benefits under section 89(1). For example, the Income Tax Act allows a deduction under section 89(1) to protect the taxpayer from any additional tax liability for delay in the collection of income. If a taxpayer's total income including wages paid in the current financial year and the rates of the tax brackets are different in both years, this may lead to higher taxes. Exclusion under Article 89(1)Ī taxpayer who receives part payment later or earlier or receives a benefit in lieu of payment can claim a deduction under Section 89(1) of the Income Tax Act. In such a case, the taxpayer may apply for an exemption under Article 89(1).

However, a taxpayer may be concerned about paying a higher rate due to a higher tax bracket in the year received or due to applicable bracket rate changes. They are taxed in the year they are earned. Wage arrears are treated as wage income in ITR.

Income tax return download