Can You File Taxes from 2013 in India?

When it comes to taxation in India, the Internal Revenue Service (IRS) is replaced by the Income Tax Department (ITD). For the fiscal year (FY) 2013-14, understanding the timeframes and procedures for filing income tax returns is crucial. This article aims to clarify the status of filing tax returns for 2013 and the options available for late filings.

FY 13-14: Key Points and Timeline

According to Section 1394, the last date for filing Income Tax returns for the fiscal year 2013-14 was one year from the end of the relevant assessment year. The relevant assessment year in this case is 2014-2015 (March 31, 2015).

The last day to file returns was 31.03.2016. Therefore, returns for the financial year (FY) 2013-14 cannot be filed now. The time limit for filing has expired.

Options for Late Filings

For cases where individuals cannot file their returns within the specified time due to genuine reasons of delay or hardship, Section 1192b offers relief. This provision empowers the Income Tax authorities to accept returns even if the statutory time limit has expired. To utilize this provision, an application must be made to the appropriate authority within seven years of the end of the relevant assessment year.

Procedure for Applying under Section 1192b

Login to the Income Tax e-filing website using your unique ID and password.

Go to the e-file option and click on Income Tax Return.

Select the Assessment Year (AY) and the ITR (Income Tax Return) name.

Select Section 1192b as the reference section and file your returns.

Note that the return must be filed under Section 1394 instead of Section 1391.

The return filed under Section 1192b must be submitted within six years from the end of the Assessment Year.

Clarification on Previous Years

Assuming you are referring to the Indian system of taxation, the term "Previous years" is used in Income Tax parlance to indicate the fiscal years ended during the relevant assessment period. Therefore, your question should be more accurately expressed as "FY 2013-14" or "FY 2012-13," depending on the specific period you are referring to.

For FY 2013-14, dependent on certain elements, the answer is no. According to the current provisions of Section 139, it is not permissible to file returns beyond the end of the Assessment Year set one year from the end of the Financial Year. As the last date for filing returns in 2016 has passed, the returns for the AY 2016-17 and anything before it cannot be filed now.

However, if you receive a notice for non-filing from the Income Tax Department, you might have the option to e-file your returns for the said period via email from the Income Tax CPC (Centre for Public Correspondence). Otherwise, without official notification or access to an IT officer, late filings are not possible.

In conclusion, understanding the specific provisions and procedures for late filings can help you comply with your tax obligations. For further assistance, it is advisable to consult with an expert or the appropriate department.