Summary of the assessees required to file a return of income compulsorily & Due dates for filing returns

 Summary of the assessees required to file a return of income compulsorily:

Category of Assessee	Criteria
Companies and firms	All companies and firms (whether having profit or loss or nil income)
Resident individuals	Being a resident other than not ordinarily resident, having any asset (including any financial interest in any entity) located outside India held as a beneficial owner or beneficiary or having a signing authority in any account located outside India, whether or not having income chargeable to tax
Individuals, HUFs, AOPs, BOIs, and artificial juridical persons	Whose total income before giving effect to the provisions of Chapter VI-A and sections 54, 54B, 54D, 54EC, or 54F exceeds the basic exemption limit
Any person who during the previous year	- Has deposited more than ₹1 crore in one or more current accounts maintained with a banking company or a co-operative bank - Has incurred expenditure of more than ₹2 lakh for himself or any other person for travel to a foreign country - Has incurred expenditure of more than ₹1 lakh towards consumption of electricity - Fulfills such other conditions as may be prescribed
Any person other than a company or a firm	- Whose total sales, turnover, or gross receipts in the business are greater than ₹60 lakhs during the previous year - Whose total gross receipts in the profession are greater than ₹10 lakhs during the previous year - Whose aggregate of TDS and TCS during the previous year is ₹25,000 or more. However, a resident individual who is of the age of 60 years or more, at any time during the relevant previous year, is required to file if the aggregate of TDS and TCS during the previous year is ₹50,000 or more. - Whose deposit in one or more savings bank accounts, in aggregate, is ₹50 lakhs or more during the previous year

Summary of the due dates for filing the return of income based on the provided information:

Category of Assessee	Due Date
Company	October 31st of the assessment year
Person (other than a company) whose accounts are required to be audited	October 31st of the assessment year
Partner of a firm whose accounts are required to be audited	October 31st of the assessment year
Any other assessee (excluding partners of the firm requiring report under section 92E)	July 31st of the assessment year
Assessees including partners of the firm requiring report under section 92E	November 30th of the assessment year