ITR Last Date & Due Dates for AY 2026-27 (FY 2025-26)
Last verified: June 2026, against the Income Tax Act and Budget 2025 provisions cited below. Figures apply to FY 2025-26 (AY 2026-27). General information, not personal tax advice.
Missing the ITR deadline costs you late fees, interest and the right to carry forward losses. For FY 2025-26 (AY 2026-27), the due date depends on which return you file and whether you need a tax audit. Here is the full calendar.
Due dates for AY 2026-27
| Taxpayer / return | Due date |
|---|---|
| Individuals filing ITR-1 / ITR-2 (no audit) | 31 July 2026 |
| ITR-3 / ITR-4 business income (no audit) | 31 August 2026 |
| Taxpayers requiring a tax audit | 31 October 2026 (audit report by 30 Sep 2026) |
| Transfer-pricing cases (Form 3CEB) | 30 November 2026 |
| Belated / revised return | 31 December 2026 |
| Updated return (ITR-U) | Up to 48 months from end of AY |
Note: the CBDT sometimes extends these dates; always check for the latest notification near the deadline.
What happens if you miss 31 July
- Late fee under Section 234F: ₹5,000 (₹1,000 if income up to ₹5 lakh).
- Interest under Section 234A on unpaid tax.
- Loss of carry-forward of capital and business losses — see set-off and carry-forward.
- You can still file a belated return until 31 December 2026.
File early to avoid the rush
The portal slows down near deadlines, and early filing means faster refunds. Once filed, remember to e-verify within 30 days or the return is invalid.
FAQs
What is the last date to file ITR for AY 2026-27?
31 July 2026 for most individuals (ITR-1/ITR-2, no audit). Business/audit cases have later dates.
Can I file after 31 July?
Yes, as a belated return until 31 December 2026, with a late fee and interest.
Will the deadline be extended?
Sometimes the CBDT extends it, but do not rely on that — file on time.
What is the penalty for late filing?
Up to ₹5,000 under Section 234F (₹1,000 if income is up to ₹5 lakh), plus interest.
