Comprehensive Guide to Income Tax Return Due Dates for FY 2025-26 (AY 2026-27)

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)

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)

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.

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.