ITR Due Date 2026
The ITR filing due date for individual taxpayers is 31 July 2026. For audit cases, the due date is 31 October 2026, and for transfer pricing cases, it is 30 November 2026.
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.
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.
Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."
Dear sir,
Q1 & Q2 TCS is NIL, for Q3 Online TCS Payment,
On 30/1/2021, At the time Of Online TCS Payment, we took A.Y.-20-21 instead of A.Y.-21-22
what we do now??
Please contact to TDS Portal
You can change the FY through the Traces portal by selecting the “Request for oltas challan correction” in statement/payments.
Please let us know the consequences of non-filing of Form 10B within the due date
I am a Govt Employee and have shifted my department after tendering a technical resignation.
* My pay could not be protected during the FY 2019-20
* I got 59335 as my Total emoluments during the FY.
* I paid Home Loan Intt of approx 1 lakh
*I also paid premiums for insurance policies.
*Now I am to get Pay Arrears in 2021 Jan or so
*Whether I should file ITR 1 with all details or ITR2 Kindly suggest as I shall be filing the revised return and get my salary arrear adjusted.
A prompt reply is appreciated.
Thanks and regards.
To which department we need to reach out to know our refund status?
Income tax ward where your ITR is filed.
Income Tax Extended Date of 30/11/2020 for AY 2019-20 should be 31/03/2020 as earlier law.
The last Date for filing Belated Return of AY 2019-20 is 30th November 2020