Delayed itr filing

Amit Kumar Das (Retd) (220 Points)

30 April 2017  
  1. I will be out of India for two months from the 1st week of June 2017.
    My income consists of only two elements,
    pension and interests from bank fds+savings a/c.
    I intend to pay tax fully before my departure as I know the amount of pension received during the year and the interests paid/accrued from interest certificates issued by banks.
    However, banks are required to file Q4 tds statement by 31st May 2017 according to CBTD directive and consequently form 16A for this last quarter will not be available before my departure.
    Also, this tds for Q4 will not be reflected in my form 26AS by that time.
    I e-file ITR which is pre-filled from PAN data base.
    Fields relating to TDS schedule are also pre-filled which are updated till Q3 at present. These fields will be finally updated till Q4 in June.
    I am not sure if I can change these pre-filled data of tds to include Q4 data from bank interest certificates.
    Under the above circumstances, I may not be able to e- file ITR for AY 2017-18 before my departure though full tax will be paid.
    I will file the ITR by the middle of August 2017 on coming back to India.
    Will any penalty be imposed for this delay?