ITR filing: Last date for income tax return (ITR) filing for the financial year 2022-23 or for the assessment year 2023-24 is 31st July 2023. But, ahead of ITR filing, there seems big confusion among some earning individuals who don’t have any tax liability. Such earning individuals believe that they don’t have any income tax liability and hence they don’t need to file ITR. The confusion seems to have creeped among senior citizens as well because they believe that they have received an interest income after deduction of tax at source. But, this is incorrect.