For individual taxpayers and non-audit cases, the due date for filing income tax returns for the assessment year 2023-24 (financial year 2022-23) is July 31, 2023. However, if the taxpayers accounts are required to be audited, the due date is October 31, 2023. It is important to note that the due date may be extended by the government, so it is advisable to keep an eye on any updates or announcements regarding the same.