Income Tax Act 2023
Section 171 - Time for Filing Return and Payment of Income-tax
(as updated till Finance Act 2024)
1[ (1) Every assessee shall file return on or before the tax day.
(2) In case of filing of return on or before the tax day, the return shall be filed after payment of income-tax according to section 173.
(3) In case of filing of return after the tax day, the return shall be filed after payment of income-tax according to section 174. ]
1 Section 171 was substituted by section 61 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.