An individuals tax return must be filed by 31 July immediately following the end of the tax year on 31

March.
There is no concept of extended return in India. However, belated return (i.e., after due date) can be filed.
From Tax Year (TY) 2016-17 onwards, belated tax return can be filed at any time before (1 year from the
end of TY or before the completion of assessment (audit of India tax return), whichever is earlier.
Where a taxpayer files a return after the due date, interest is levied at 1 percent per month (or part thereof)
for each month of delay on the balance tax payable. The Finance Bill, 2017 has proposed a levy of late
filing fee ranging from INR 1000 to INR 10,000 in case of tax returns filed after the due date.
Further, any losses (excluding losses under the head Income from House Property) cannot be carried
forward where the return is filed belated (i.e. post the due date).