Quick answer
What is the ITR due date for AY 2026-27?
The ITR due date for AY 2026-27 was 31 July 2026 for ITR-1 and ITR-2 filers without an audit. Non-audit ITR-3 and ITR-4 filers were reported to get 31 August 2026. Audit cases have until 21 November 2026 under CBDT Circular 07/2026, and a belated return can be filed until 31 December 2026.
- ITR-1 and ITR-2: 31 July 2026
- ITR-3 and ITR-4 without audit: 31 August 2026 (reported)
- Tax audit report: 21 October 2026
- Audit cases: 21 November 2026
- Belated return: 31 December 2026
ITR due date AY 2026-27: the full table
All income tax return deadlines for FY 2025-26 fall between 31 July and 31 December 2026, with the exact date set by your ITR form, whether a tax audit applies, and whether you have transfer pricing transactions.
| Who | Form | Due date | Status |
|---|---|---|---|
| Salaried and other individuals, HUFs without business income | ITR-1, ITR-2 | 31 July 2026 | Passed |
| Individuals with business or profession income, no audit | ITR-3, ITR-4 | 31 August 2026 | Reported after Finance Act 2026; passed |
| Businesses and professionals needing a tax audit | Tax audit report | 21 October 2026 | Extended by CBDT; passed |
| Taxpayers whose accounts are audited, including companies | ITR-3, ITR-5, ITR-6 | 21 November 2026 | Extended by CBDT; open |
| Taxpayers with transfer pricing reports | ITR-3, ITR-5, ITR-6 | 30 November 2026 | Reported; open |
| Anyone who missed the original date | Belated return, any form | 31 December 2026 | Open |
Sources: CBDT Circular 07/2026 for the audit extensions; e-filing portal FAQ for the belated date. The 31 August and 30 November dates come from secondary sources; confirm on the portal. Status as of 30 October 2026.
Why do ITR-3 and ITR-4 have a later date this year?
Secondary reports say the Finance Act 2026 amended the original due date so that non-audit ITR-3 and ITR-4 filers, mainly proprietors, professionals and partners, get until 31 August instead of 31 July for AY 2026-27.
We could not read the amended text on an official site, so treat 31 August as reported rather than confirmed. In practice, if you run a shop, clinic or consultancy without an audit, preparing books in June and filing in July still leaves room for corrections. Waiting for the last week of August is how mistakes creep in, because AIS data, bank statements and GST figures all need to agree.
Partners in a firm and professionals such as doctors, architects and consultants in Model Town or Pitampura are the main group helped by the later date, because their figures usually depend on books that close only after the year ends.
Need help with ITR due dates AY 2026-27? Talk to a chartered accountant in Delhi today. First call is free.
What are the audit deadlines for FY 2025-26?
CBDT Circular 07/2026 extended the tax audit report deadline to 21 October 2026 and the return deadline for audit cases to 21 November 2026, giving companies and audited businesses extra time this year.
The audit report must be uploaded before the return, so the two dates work together. A trader in Wazirpur or a distributor in Shalimar Bagh whose turnover crosses the audit limit cannot file the ITR until the auditor's report is on the portal. If you are still waiting for your audit, see our pages on tax audit requirements, which explain what the auditor needs from you.
Can you still file after the due date?
Yes. For AY 2026-27, anyone who missed the original deadline can file a belated return until 31 December 2026, paying a late fee under section 234F and interest on any unpaid tax.
| Total income | Late fee under section 234F |
|---|---|
| Up to ₹5 lakh | ₹1,000 |
| Above ₹5 lakh | ₹5,000 |
Source: Income Tax Department penalties page, checked October 2026. The equivalent section in the Income-tax Act 2025 is reported to be section 428.
What happens after 31 December 2026?
Once the belated window closes on 31 December 2026, the only route left for most people is an updated return, which allows you to report additional income on paying extra tax but cannot be used to claim a refund or increase a loss.
Updated returns are useful for genuine omissions, such as an old fixed deposit's interest that you forgot, but they cost more than filing on time. The time limit and the additional tax depend on how late you file, so check the portal's current rules before relying on this route. If you have already received a notice for the year, the options narrow further; our income tax notice reply page explains what to do first.
Which law applies to returns due in 2026?
Returns due in 2026 for FY 2025-26 are reported to remain under the Income-tax Act 1961, even though the Income-tax Act 2025 took effect on 1 April 2026. The new Act governs income earned from tax year 2026-27.
That is why the dates above use the familiar "assessment year" language. From next year, the new Act's single "tax year" concept replaces the FY and AY pair, and section numbers change. When reading articles about deadlines in late 2026, check which Act and which year they are discussing. Source: CBDT press release on the new Act.
Other income tax dates to keep in the calendar
Besides the ITR deadline, keep the quarterly TDS return dates and the advance tax instalments for tax year 2026-27 in your calendar, because both affect the interest and fees you pay next year.
- TDS returns: due 31 July, 31 October, 31 January and 31 May. The Q2 return for tax year 2026-27 is due 31 October 2026. See TDS return filing for the reported new form numbers.
- Advance tax: instalments fall in June, September, December and March. Our advance tax due dates guide has the schedule.
Common mistakes around ITR deadlines
The mistakes we see most often are assuming the audit extension applies to everyone, filing without e-verifying, choosing the wrong form at the last minute, and ignoring AIS until a notice arrives.
- Reading the wrong extension. The November date is only for audit cases. A salaried person who missed 31 July is filing late, not within an extension.
- Not verifying the return. A return that is uploaded but not e-verified within the allowed time is not treated as filed.
- Last-day form changes. Discovering capital gains on the deadline day means switching from ITR-1 to ITR-2 under pressure.
- Skipping AIS. The department already holds your interest, dividend and sale data. Check it before you submit.
If you want someone to manage the deadlines for you, our office at Netaji Subhash Place serves clients from Shalimar Bagh and nearby areas, and the firms in our list of CA firms in Delhi include Khubchandani & Co. and Moneymji, which both handle income tax work. Start with our income tax return filing service.
Frequently asked questions
Is the ITR due date for AY 2026-27 extended?
For audit cases, yes: CBDT Circular 07/2026 moved the return date to 21 November 2026 and the tax audit report to 21 October 2026. For non-audit ITR-3 and ITR-4, the 31 August date was reported as a Finance Act 2026 change. There was no general extension for ITR-1 and ITR-2 filers.
What is the last date to file a belated return for AY 2026-27?
31 December 2026. A belated return carries a late fee of ₹1,000 if your income is up to ₹5 lakh and ₹5,000 above that, plus interest on any tax still unpaid.
I am salaried. Did I get until 31 August?
No. The reported 31 August date applies to non-audit ITR-3 and ITR-4 filers, who have business or professional income. Salaried people filing ITR-1 or ITR-2 had until 31 July 2026, and can now file a belated return until 31 December.
When is the next ITR due date under the new Act?
Income earned in tax year 2026-27, from 1 April 2026, falls under the Income-tax Act 2025, and its return will be filed in 2027. The exact dates will be in the new Act and any notifications. We will update this page once they are confirmed.
Is there a penalty if I have no tax to pay but file late?
The late fee under section 234F depends on income level, not on tax payable, though there are exceptions for income below the taxable limit. If your income is above the limit, expect the fee even when your TDS covered all the tax.
Does a partnership firm or LLP follow the same ITR due date?
It depends on whether its accounts are audited. A firm or LLP that needs a tax audit falls under the 21 November 2026 date extended by CBDT Circular 07/2026. Firms and LLPs without an audit should confirm their date on the portal, since the reported 31 August change was described for ITR-3 and ITR-4.
What should I do this week if I have not filed yet?
Download AIS and Form 26AS, collect Form 16 and bank interest certificates, and compute tax under both regimes where you have a choice. Pay any balance tax with interest, then file the belated return and e-verify it the same day. Leaving it for late December risks portal slowdowns.
Can I revise a return filed before the due date?
Yes, a filed return can be revised if you find a mistake, within the window allowed by law. Check the current revised return deadline on the e-filing portal before relying on it, because the time limit has changed in past years.
What does ‘passed’ mean in the table?
It means the date had already gone by on 30 October 2026, when this page was last checked. If you missed a passed date, the belated return route is still open until 31 December 2026.