Normal filing u/s. 139(1) for non-audited assessee..... lapsed on 31.08.2018
But belated return u/s. 139(4) can be filed by 31.03.2019, with late fees applicable.
For assessee filing ITR with tax audit report..... last date without late fees is 30.09.2018.
Refer:: guides/last-date-to-file-itr
CAclubindia
