For FY 2025-26, the ITR due date for taxpayers filing ITR-1 and ITR-2 is 31st July 2026. For taxpayers filing ITR-3 and ITR-4 and not requiring tax audit, the due date is 31st August 2026.
ITR Filing Last Date FY 2025-26 (AY 2026-27)
| Taxpayer Category | Due Date |
| ITR-1 & ITR-2 | 31 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 |
*Due dates are applicable unless extended by the Income Tax Department.
ITR Due Dates at a Glance
| Return Type | Applicable Taxpayer | Due Date |
| ITR-1 or ITR-2 | Individuals and HUFs not liable for tax audit | 31 July 2026 |
| ITR-3 (Non-Audit) | Individuals and HUFs having business/professional income not liable for tax audit | 31 August 2026 |
| ITR-3 (Tax Audit) | Individuals and HUFs having business/professional income liable for tax audit | 31 October 2026 |
| ITR-4 (Non-Audit) | Eligible presumptive taxation taxpayers not liable for tax audit | 31 August 2026 |
| ITR-4 (Tax Audit) | Presumptive taxation taxpayers liable for tax audit (where applicable) | 31 October 2026 |
| Belated Return | Taxpayers filing return after the original due date | 31 December 2026 |
| 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
1. ITR Due Date for Salaried Individuals
The ITR due date for salaried taxpayers required to file ITR-1 or ITR-2 forms for the financial year 2025-26 is 31st July 2026. This ITR due date is important for salaried individuals to remember.
2. ITR Due Date for Freelancers and Professionals
Freelancers and professionals who earn income and have to file their ITR for the year 2025-26 have time until 31st August 2026 to do it. This ITR filing date is for people who do not need to get their taxes audited.
3. ITR Due Date for Businesses Subject to Audit
For businesses that have to get their taxes audited the ITR filing date is 31st October 2026. This applies to any taxpayer who has to follow the rules of Section 44AB of the Income Tax Act, 1961 and needs to file their ITR by this date. The ITR due date for these businesses is later than, for salaried individuals and freelancers.
Can I File ITR After Due Date?
If you missed the deadline to file your Income Tax Return you can still file a belated return before December 31st of the year. If you do not file an Income Tax Return you can still file an updated return within 48 months or 4 years from the end of the relevant assessment year you were supposed to file your Income Tax Return.
The following table explains what Income Tax Returns and updated Income Tax Returns are, for and when they are due.
|
Basis of Differentiation |
Belated Return |
Updated Return |
| Used by | Taxpayers who have missed the original return filing due date | Taxpayers who have missed both original and belated return due dates |
| Due Date | 31st December of the assessment year | 31st March of 4 years from the end of assessment year |
| Due Date for return FY 2025-26 | 31st December , 2026 | 31st March 2031 |
Consequences of Missing the ITR Filing Deadline
1. Interest
If you submit your return after the deadline, you will be liable to pay interest at a rate of 1% per month or part month on the unpaid tax amount as per Section 234A.
2. Late Fee
In case of late filing, Section 234F imposes a late fee of
| Income Limit | Late Fees |
| Up to Rs. 5 lakh | Rs. 1,000 |
| Above Rs. 5 lakh | Rs. 5,000 |
3. Carry Forward of Losses
- As per the provisions of the Income Tax Act, you can carry forward the losses of the current year to future periods, offset against future profits, thereby reducing the total tax liability.
- These losses include loss on sale of capital assets like properties, stocks, mutual funds, etc, and also business losses.
- If you miss the due date for ITR, you will not be able to carry forward the losses to the future periods.
4. Loss of Reputation
- Delayed filing of return can also affect other facets of your financial reputation.
- You loan processing and approval might be affected because of delayed tax filing, since it indicates lack of financial discipline.
- Also, filing ITR after the due date may affect your VISA processing, etc.
What if ITR Filing has Errors?
Worried that you have already filed ITR and made some mistakes in it? You can easily revise the return that is already filed.
1. Revised Return
Revised returns helps taxpayers to correct errors in the ITR they filed. The last date to file a revised return is 31st December of the assessment year. However, taxpayer can file a revised return up to 31st March of the assessment year by paying the prescribed late fees.
Form example, if Mr. X filed his ITR for FY 2025-26 on 30th June 2026, he can file a revised return before 31st December 2026 without having to pay any late fees. However, in case of filing a revised retunr after 31st December but before 31st March, Mr. X is required to pay late fees of Rs. 1,000 or Rs. 5,000 as prescribed.
2. Updated Return
If you have missed the last date to file revised return, then you can still file updated return within 48 months from the end of the relevant assessment year. You can file an updated return whether or not you have filed an ITR already or not. But, in updated return, you cannot claim additional benefits which is not furnished in your original or revised return.
However, an updated return cannot be revised further.
Determine Your ITR Filing Due Date For FY 2025-26
| Your Situation | Applicable Due Date FY 2025-26 |
| Salary or pension income only | 31st July 2026 |
| Salary + capital gains | 31st July 2026 |
| Salary + house property income | 31st July 2026 |
| Salary + freelance or business income (no tax audit) | 31st August 2026 |
| Business or professional income requiring a tax audit | 31st October 2026 |
| Presumptive taxation (Sections 44AD/44ADA/44AE) – no tax audit | 31st August 2026 |
ITR Due Date Extension FY 2025-26
The due date to file ITR for FY 2025-26 (AY 2026-27) has not been extended and remains the same i.e., 31st July 2026 for ITR-1 and ITR-2, and 31st August 2026 for ITR-3 and ITR-4 not requiring tax audit. Any possible extension in ITR due date will be notified the Income Tax Department.
Also Read:
1. Income tax slabs for FY 2025-26 (AY
2026-27)
2. Budget 2026 Highlights
3.
Section 234I of the Income Tax Act
