Impact of Direct Tax Filing Deadlines on Taxpayer Compliance Behaviour in India

Taxation constitutes the fiscal backbone of any sovereign economy, and in India, the structure of direct taxation has undergone transformative changes since the enactment of the Income Tax Act, 1961. Direct taxes levied directly on the income, wealth, and profits of individuals and corporate entities form a critical instrument of the government’s revenue mobilisation strategy. The Income Tax Department of India, operating under the Central Board of Direct Taxes (CBDT), is entrusted with the administration of these taxes, including the enforcement of statutory deadlines for the filing of income tax returns (ITRs). These deadlines, commonly referred to as tax filing deadlines or due dates, govern the temporal compliance obligations of millions of taxpayers across income categories. The relationship between these deadlines and actual taxpayer behaviour has emerged as a significant area of scholarly and policy interest, particularly in the context of India’s ambitious goal of expanding its tax base and improving voluntary compliance.