“ITR filing season for AY 2023-24 is about to start. It can be assumed that the taxpayers will be able to file their ITR from April last week or May first week. The filing will be done for the income earned in FY 2022-23, i.e., from 1st April 2022 to 31st March 2023”.
Generally, the filing of Income Tax returns would commence from 1st day of April of the relevant assessment year (AY) or from the date such Income tax forms are notified by the CBDT, whichever is later. Since the income tax forms for AY 2023-24 were notified in the month of February 2023 itself, taxpayers, including salaried taxpayers and as such technically, the taxpayers could commence their ITR filings for Financial Year 2022-23 (relevant to AY 2023-24) from 1st April 2023 itself.”
“However, it is pertinent to note that salaried individuals usually file their tax returns based on the TDS certificate (Form 16) received from their employers. Such form is generally issued by the employers in the first half of June as the last day for TDS filing for the quarter ending March is 31st May and Form 16 is to be issued within 15 days from such return filing. Thus, once such a TDS certificate is obtained, the salaried taxpayers should file their return after verifying the details of such a certificate,”.
-Navneet Shukla
TaxxPlanet 
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