India records more than 5.9 crore income tax return (ITR) filings before the July 31 deadline, according to reports. The deadline applies to individuals required to file ITR-1 and ITR-2 forms who are not mandated to undergo an account audit. These taxpayers can submit their returns by July 31 to avoid interest charges and late-filing fees. The coverage notes that the filing window and compliance requirements are tied to the nature of the ITR form and whether an audit is applicable, rather than the taxpayer’s filing status generally. After the deadline, returns filed without meeting the cutoff may attract penalties, including interest and late fees, depending on the rules applicable to the form and taxpayer category. The reports focus on the overall number of returns filed within the compliance period and reiterate the specific categories covered by the July 31 cutoff for ITR-1 and ITR-2 filers who do not require audited accounts.