ITR Due Date 2026
The ITR e-filing due dates for Financial Year 2025–26 (Assessment Year 2026–27) vary depending on the category of taxpayer. Individuals earning salary income and those reporting capital gains who file ITR-1 or ITR-2 are required to submit their returns by 31 July 2026.
Assessee with business income filing ITR-3 or ITR-4 in non-audit cases must file their returns by 31 August 2026. For taxpayers whose accounts are subject to audit, the due date is 31 October 2026.
Businesses involved in international transactions or specified domestic transactions that require a transfer pricing report must file their returns by 30 November 2026. Taxpayers who miss the applicable due date may still file a belated return on or before 31 December 2026, subject to the provisions of the Income Tax Act.
During the Income Tax Return (ITR) filing season, taxpayers need to remember the correct due dates to avoid penalties and interest. This article provides complete information about the ITR due dates for FY 2025-26 (AY 2026-27), including audit cases, non-audit cases, revised returns, and advance tax deadlines.
ITR Forms Wise Due Date for AY 2026-27
| Taxpayers Categories | ITR Forms | Due Dates |
|---|---|---|
| Non-Business | ITR 1, 2 | 31.7.2026 |
| Business | ITR 3, 4, 5 (Non-audit) | 31.8.2026 |
| ITR 3, 4, 5, 6 (Audit) | 31.10.2026 |
ITR 7 is used only for Trusts.
What is the Income Tax?
Two types of tax levied on entities are direct tax and indirect tax. Income tax is a direct tax that is directly attributable to the income of the assessee. Income which is generated from the various heads of income, viz. Salary, House Property, Business, Capital Gain and Income from other sources. The assessee has to pay income tax if his total Income after allowing Chapter VI-A Deduction is more than the taxable income limit.
Due Dates of ITR for Different Categories of Taxpayers for FY 2025-26 (AY 2026-27)
| Category of Taxpayer | Due Date (Original Return) |
|---|---|
| Company (whether tax audit applicable or not applicable) | 31st October 2026 |
| Other than a company to which the tax audit is applicable | 31st October 2026 |
| Partner of the firm to whom the tax audit is applicable | 31st October 2026 |
| Assessee includes the partner’s firm or the spouse of such partner, who is needed to provide a report under section 172 | 30th November 2026 |
| Assesses those who are not required to get their Accounts Audit (Not having income from Business or Profession) | 31st July 2026 |
| Assesses those who are not required to get their Accounts Audit (Having income from Business or Profession) | 31st August 2026 |
| Revised Return (without late fees u/s 234I) / Belated Return | 31st December 2026 |
| Revised Return (with late fees u/s 234I) | 31st March 2026 |
| Updated Return (ITR-U) | Up to 31st March 2031 |
Filing Income Tax Return Due Dates for FY 2025-26 (AY 2026-27)
There is a different category of taxpayer, viz. Individual, HUF, Firm, LLP, Company, Trust and AOP/BOI. Due Date is different according to audit or non-audit cases of such categories as defined in section 263 of the Income Tax Act, 2025.
Due Date of Income Tax Return Filing for AY 2026-27 (Non-Audit Cases)
- The common due date for filing the Income Tax Return by an assessee not having income from business or profession whose Books of Account are not required to be audited is 31st July 2026.
- From AY 2026-27 onwards, for an assessee having income from business or profession whose books of account are not required for audit is 31 st August 2026.
Filing Income Tax Return Due Date for AY 2026-27 (Audit Cases)
- The general due date for filing the Income Tax Return for the audit cases is 31st October 2026.
Due Dates for Tax Audit Report (3CA-3CD/3CB-3CD)
- The due date for filing the Tax Audit Report for all categories of assessee whose accounts are required to be audited is the date one month before the due date for furnishing the return of income under sub-section (1) of section 263, i.e., September 30, 2026.
Revised & Belated ITR Due Dates for AY 2026-27
- The due date for filing a revised (without late fees u/s 234I) and belated income tax return for AY 2026-27 is nine months from the end of the relevant tax year or before the completion of the assessment, whichever is earlier, i.e. 31st Dec 2026.
- From A.Y 2026-27, returns can be revised with late fees u/s 234I up to 31st March 2027.
File Tax Returns for AY 2026-27 Before 31st December with INR 5,000 Penalty
The income tax department notified the taxpayers of the late filing of tax returns for A.Y. 2026-27, along with a penalty of INR 5000. However, if the taxpayer’s total income does not exceed Rs 5 lakh, then the maximum penalty levied for delay will not exceed Rs 1000.
Due Date of Income Tax Return Filing for AY 2026-27
(Assessee who are required to furnish a report under sec 92E)
- The due date for filing the Income Tax Return by an assessee who is required to furnish a report under sec 92E is 30th November 2026.
- The due date for furnishing a report from an Accountant by persons entering into an international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2025-26, is at least one month before the due date of filing of return u/s 263(1)
What Would Happen If You Missed the ITR Filing Last Date?
Missing the IT return filing deadline for FY 2025-26 (AY 2026-27) can result in legal penalties. Here, we have discussed what happens if you miss the ITR deadline:-
- Potential for Scrutiny: Recognise that if you file your taxes later, it might grab the attention of the I-T department and expand the possibilities of them bringing a closer look at your income tax return. This could suggest they request more records, and it might take longer for you to get your tax refund on time.
- Interest on Unpaid Tax: If you file your ITR late and pay taxes, then you will have to pay an extra interest amount owed from the deadline until the date of payment.
- Loss of Carry Forward Benefits: Sometimes, you may be able to utilise financial losses or tax deductions from previous years to reduce the tax amount you owe in the future. However, if you miss the ITR filing deadline, you may not be able to avail of these benefits.
It is essential to submit your ITR before the due date to avoid difficulties. Filing tax returns on time allows you to make the process much easier, stops you from facing penalties and extra costs, and provides you with all the tax benefits you are entitled to.
Advance Income Taxes Filing Due Dates Tax Year 2026-27
If the tax liability is more than Rs 10,000 in a financial year, then advance tax needs to be paid by the assessee.
| Due Date | Compliance Nature | Tax Paid |
|---|---|---|
| 15th June 2026 | First Instalment | 15% |
| 15th September 2026 | Second Instalment | 45% |
| 15th December 2026 | Third Instalment | 75% |
| 15th March 2027 | Fourth Instalment | 100% |
The assessee who is covered under section 58 (i.e. Presumptive Income) is also required to pay the advance tax on or before the 15th of March of the previous year. However, any tax paid till 31st March will be treated as Advance Tax.
Most Important FAQs on the ITR Filing Deadline for AY 2026-27
Q.1 – What is the last date for filing an income tax return (ITR) for non-audit cases?
The due date for assessee not having income from business or profession filing income tax returns for AY 2026-27 (FY 2025-26) is 31st July 2026 and for assessee having income from business or profession is 31 st August 2026.
Q.2 – When was the income tax return extended last year?
Last year, the income tax return filing last date for FY 2024–25 (AY 2025–26) was extended from 31st July to 15th September 2025 (later further extended to 16th September). The Income Tax Department provided this extension due to the late release of ITR forms and various technical issues faced by taxpayers.
Q.3 – Could I E-file My Return after the due date?
Yes, you can file your late income tax return (ITR) upto 31st of December of that assessment year (AY) after paying extra fees and interest.
Q.4 – What is the due date to E-file income tax return (ITR) for Companies?
The deadline for filing the ITR of domestic companies for the financial year (FY) 2025-26 is 31st October 2026. For all companies, it is essential to e-file their Income Tax Returns (ITR) by a specific date every year.
Q.5 – Is It Possible to File a Revised ITR?
Yes, you can make the particular modification in your ITR after submitting it. It would be best if you changed it on or before 31st of December.
Q.6 – What happens if a person files their ITR after the due date?
If you have missed the particular deadline for filing your income tax return, then you have to pay some additional fees as per section 428 of the Income Tax Act, 2025.
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Is there any chance of further extension of the tax audit due date. at least nov 2017?
No notification till now as such.
Is there any possibility of further extension of the tax audit due date?
No such notification is issued by department yet.
I forgot to file the IT for the financial year 2016-17. Is there any way to file it now? Please advise if there’s any.
yes, you can file the return for F.Y. 2016-17 u/s 139(4).
I have incorporated Pvt. Ltd. Co. in February 2017. The co. did not conduct any operations in Feb, March 2017, two months after incorporation of the pvt. Ltd. Co. Do I have to file ITR, audit and ROC for FY 2016-2017?
I also read at Bankbazaar.com/Tax/section-139-late-filing-it-return.html as given below:
Quote
“If a co. was not operational during the FY, will it still be required to file IT returns?
Ans. – A firm or a company that did not conduct any business or operations during the course of the relevant FY has an option to decide whether it should file its ITR or not”
Unquote
Can this be interpreted that I need not file ITR, Audit and ROC for FY 2016-17 by Sept. 30, 2017? Would it mean, I have to file ITR return, audit and ROC for 2+12 months by sept. 30, 2018?
As per Sec 2(41) of Companies act, 2013, “financial year”, in relation to any company or body corporate, where it has been incorporated on or after the 1st day of January of a year, the period ending on the 31st day of March of the following year, in respect whereof financial statement of the company or body corporate is made up. i.e. as per companies act you can go for audit and ROC filing in next year of incorporation for the full period after incorporation.
But there is no such relaxation under Income Tax Act, as per sec 139, every company need to file ITR. So better to go for ITR and ROC filing in same year of incorporation. For more clarification, you can consult to a practising CA.
Thanks for your reply and clarification. That means I need to file ITR by 30 sept. 2017. However I can file ROC and audit report in Sept. 2018 for 14 months. Trust my understanding is correct.
Sir,
Just for understanding, what is considered as company being operational, is it when it starts generating revenue or when any transaction for the co. (say only expenditure for the company).
Also, assuming that I need to file ITR, though co. was not operational (as it did not generate revenue) and I do not file by sept 30, 2017 but file say by sept. 30, 2018 alongwith ROC and audit, what will be the penalty for filing late ITR?
Will be grateful for your explanation.
As such under act, it is not clarified that which company needs to be considered operational or which one not. In act, it is mentioned that every company registered during FY needs to file ITR. Non-filing of return on time will attract interest on tax u/s 234(A), 234(B), 234(C) and a penalty upto Rs.5000 u/s 271F.
I had incorporated Pvt. Ltd. Co. in Feb. 2017. In the month of Feb and March there are only expenses. Do I need to file ITR, ROC as well as statutory audit? If yes what will be last date for each of these?
Mai apna income tax return from date 01.04.2017 se 31.03.2018 tak ka return nahi bhar paya, plz help me and tell me ye kab tak jama kar sakte hai or last date kya hai taki Mai Bina interest ka tax jama kar saku.plz last date bataye.
Advance tax is payable if the tax liability after TDS is more than Rs. 10000/-. Last date to pay advance tax was 15th March 2018. After that, interest would be applicable.
I have paid the TAX for wrong ASSESSMENT year how should I refund it. I filed the return already in AY 2016-17 but I wrongly filled and paid additional tax for assessment AY 2016-17. How should i refund the amount. Please suggest.
Your excess tax deposited will be reflected in Form 26AS for the AY 2016-17. You can claim refund by filing the rectification return since your return should have been already processed at CPC.