3 Crore + ITRs have already been filed for A.Y 2026-27 As on 21 July 2026

3 Crore + ITRs have already been filed for A.Y 2026-27, with 15 Lakh+ ITRs filed yesterday alone!

Don’t wait for the deadline rush! File your ITR 1 & 2 for A.Y 2026-27 before July 31, 2026 at http://incometax.gov.in

ITR Filing Last Date for FY 2025-26 (AY 2026-27)

Taxpayer Category	Due Date
ITR-1 & ITR-2	31st July 2026
ITR-3 & ITR-4 (Non-Audit)	31 August 2026
Audit Cases	31 October 2026
Transfer Pricing Cases	30 November 2026
Belated Return	31 December 2026
Revised Return	31 March 2027

ITR Filing Last Dates

Return Type	Applicable Taxpayer	Due Date
ITR-1 or ITR-2	Individuals and HUFs not liable for tax audit	31-Jul-26
ITR-3 (Non-Audit)	Individuals and HUFs having business/professional income not liable for tax audit	31-Aug-26
ITR-3 (Tax Audit)	Individuals and HUFs having business/professional income liable for tax audit	31-Oct-26
ITR-4 (Non-Audit)	Eligible presumptive taxation taxpayers not liable for tax audit	31-Aug-26
ITR-4 (Tax Audit)	Presumptive taxation taxpayers liable for tax audit (where applicable)	31-Oct-26
Belated Return	Taxpayers filing return after the original due date	31-Dec-26
Updated Return	Eligible taxpayers filing an updated return	Up to 48 months from the end of the relevant assessment year

ITR Filing Due Dates by Taxpayer Category

For Salaried Individuals

Individuals with simple income structures like salary, house property income (up to two houses), long-term capital gains under section 112A for up to ₹1.25 lakh (within exemption limit), and other income like interest and gifts whose total income does not exceed ₹50 lakh, are eligible for filing ITR-1 on satisfaction of prescribed conditions.

If any other income is earned during the financial year, threshold limits are crossed, or the other conditions are not satisfied, the assessee needs to file the returns under ITR-2, 3 or 4, as applicable.

ITR due date for ITR-1 and 2 is 31st July of the assessment year in such cases. For AY 2026-27, the due date is 31st July 2026.

For Freelancers and Professionals

Individuals with freelance business income are eligible to file their returns under ITR-3. A resident who has opted for presumptive taxation, has income from up to two house properties, and satisfies the other prescribed conditions similar to ITR-1 can opt for ITR-4.

For Tax Audit Cases

If your business crosses the specified threshold and is consequently subject to tax audit, the due date for filing ITR is 31st October, while the due date for submission of the tax audit report is 30th September of the assessment year. For transfer pricing cases, the due date for submission of the tax audit report is 31st October, while the ITR due date is 30th November of the assessment year.

Filing ITR After Due Date

Belated Return

If you have missed the applicable ITR due date, you can still file your returns under section 139(4) using a belated return. The assessee can file their belated return within 31st December of the assessment year, or before completion of the assessment, whichever is earlier.

However, the taxpayer cannot avail the full benefits available to them, and the following are some of the adverse consequences to be borne.

• Inability to opt out of the default tax regime and filing taxes under the old regime, even if it is beneficial for the taxpayer.
• Inability to carry forward the losses to future years, except in the case of unabsorbed depreciation and house property loss.
• Late filing fees up to ₹5,000, depending on the income level.
• Interest on delayed tax payments is applicable if you are filing belated returns with tax liability, after deducting TDS, self-assessment tax and advance tax paid.

Updated Return

If you have missed the due date for filing the belated returns, you can still file updated returns within the applicable due dates. However, you are liable to pay additional tax, apart from the existing tax and interest, and other penalties. The following table prescribes the amount of additional tax payable.

ITR-U Filed Within	Additional Tax
12 months from the end of the relevant AY	25% of additional tax (tax + interest)
24 months from the end of the relevant AY	50% of additional tax (tax + interest)
36 months from the end of the relevant AY	60% of additional tax (tax + interest)
48 months from the end of the relevant AY	70% of additional tax (tax + interest)

Revised Return

When you have already filed your returns and discover any errors, missing income or deductions later, you can still revise the returns under section 139(5) of the Income Tax Act 1961. A return can be revised any number of times, until 31st December of the assessment year. For AY 2026-27, revised returns can be filed up to 31st December 2026. However, with a late fee of up to ₹5,000, revised returns can be filed up to 31st March of the assessment year.