Income Tax Compliance Calendar has changed significantly for AY 2026-27

Income Tax Compliance Calendar has changed significantly for AY 2026-27 and beyond.
3 major changes every CA, tax professional and taxpayer must note:

Non-Audit Business/Profession ITR due date shifted from 31 July to 31 August
AY 2026-27 Due Dates:

• ITR-1 & ITR-2 (Non-audit cases) → 31 Jul 2026
• ITR-3 to ITR-7 (Non-audit Business/Profession) → 31 Aug 2026
• Tax Audit Report → 30 Sep 2026
• Audit Cases ITR → 31 Oct 2026

This means July, August, September and October are now all have due dates and interlinked.

Earlier, audit professionals had a clear 2-month audit window (1 Aug–30 Sep) after non-audit return filing. Now, with non-audit B&P returns extending till 31 Aug, the effective audit season shrinks to just one month.

Late Fees for Tax Audit Report from TY 2026-27 onwards-
A gigantic late fees . If Failure to furnish the TAR
₹75,000 if delay is up to 1 month
₹1.5 lakh thereafter

Late Fees for Revised Return-
Revised return filed after 1 January will attract late fee provisions. This fundamentally changes the strategy around corrections and post-filing revisions.

Four consecutive months. Four connected deadlines. Higher costs for delays. More planning required than ever before.

There is also welcome change in TCS return date.

Here is below 2-pages Summary chart for DUE DATE structure

ITRR-5th edition – The book contains numerous such practical charts, summaries, tables, checklists and compliance-ready references are covered throughout ITRR – Income Tax Ready Referencer (5th Edition) in concise tabular format

Designed specifically for you and your team for this transition year covering: AY 2026-27 compliance under the Income-tax Act, 1961 and  Tax Year 2026-27 implementation under the Income-tax Act, 2025

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By: CA HARSHIL SHETH