Do the AY 2023-24 ITR forms still decide this year’s return?
The ITR forms for assessment year 2023-24 do not decide this year’s return. They reported income of the financial year 2022-23. A return for assessment year 2026-27 uses the forms notified for that year.
Which year did those forms cover?
Assessment year 2023-24 follows the financial year that ended on 31 March 2023. The form notified for that assessment year is the form that was filed then. Rates, rebate figures, and schedules printed for that year are not the figures for assessment year 2026-27.
Which seven forms were in use?
The set was already ITR-1 through ITR-7. An individual used ITR-1 only inside the limits of that year’s instructions. A company that was not claiming section 11 used ITR-6. A person claiming section 11 used ITR-7. A firm used ITR-5. The choice followed the taxpayer, not a single form labelled “ITR form”.
Which form is used now?
The current choice, including who is inside ITR-1 and who has moved to another form, is on the ITR forms page. A company’s return is on the ITR-6 page. The due dates for assessment year 2026-27 are on the due-dates page.
What has that year not kept open?
The original due dates for assessment year 2023-24 have passed. Filing the old PDF again does not make a return of a later year. Where section 139(8A) still allows an updated return for an earlier year, that updated return uses the route the section provides and cannot reduce the tax. It is not a reason to treat the 2023-24 form as the current year’s form.
Frequently asked questions
Four questions cover a later year, a company, a closed due date, and the seven forms.
Can the AY 2023-24 forms be used for AY 2026-27?
No. Each assessment year has its own notified forms. A return for assessment year 2026-27 uses the forms notified for that year.
Was a company on ITR-6 in that year?
Yes, where it was not claiming exemption under section 11. That choice is the same choice the current ITR-6 page describes. The old form itself is not filed again for a later year.
Is the due date for AY 2023-24 still open?
No. The ordinary due dates for that assessment year have passed. A later updated return, where section 139(8A) still allows one, is not the same as filing the original form of that year.
Did that year have a different set of seven forms?
No. ITR-1 to ITR-7 were already the set. What changed from year to year is the notified schedule inside each form, not the decision to invent an eighth form.
Sources
Assessment year 2023-24 is the financial year 2022-23. The form for the current year is chosen on the ITR forms page.