What is the ITR Filing Due Date for FY 2025-26 (AY 2026-27)?
ITR filing last date for FY 2025-26 (AY 2026-27) is 31st July and 31st August 2026 as applicable to respective taxpayers based on their income and tax audit applicability.
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 FY 2025-26 (AY 2026-27) for salaried individuals filing forms ITR-1 or ITR-2 is 31st July 2026.
2. ITR Due Date for Freelancers and Professionals
The ITR filing due date for FY 2025-26 (AY 2026-27) for freelance and professional income taxpayers not required for tax audit is 31st August 2026.
3. ITR Due Date for Businesses Subject to Audit
For any taxpayer subject to tax audit under Section 44AB of the Income Tax Act, 1961, the ITR filing last date is 31st October 2026.
Can I File ITR After Due Date?
Yes, if you failed to file ITR within the due date, you can still file a belated return before 31st December of the relevant assessment year. In case you fail to file a belated return, you can still file an updated return within 48 months (4 years) from the end of the relevant assessment year.
The following table explains the purpose and due dates for belated and updated returns.
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 allows the assessee to rectify the errors made in the original return filed by the him.
- The due date for filing revised returns is 31st March of the next year.
- Lets understand this with an example. Mr. X has filed his income tax return for the financial year 2025-26 on 30th June, 2026.
- But on August 1st, he realized that he has not claimed certain deductions in his returns. Therefore, he now has the option to revise the return until 31st March 2027.
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.
- 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 ITR filing due date 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.
ITR Filing Last Date - Income Tax Act 2025 Updates
Though the Income Tax Act 2025 takes effect from 01st April 2026, the provisions of the 1961 act applies for AY 2026-27, as it pertains to income earned up to 31st March 2026.
Below is the table comparing sections from Income Tax Act 1961 to those with Income Tax Act 2025.
| Topic | Income Tax Act 1961 | Income Tax Act 2025 |
| Interest for late/ non-filing of return | Section 234A | Section 423 |
| Late filing fee | Section 234F | Section 428 |
| Belated return | Section 139 (4) | Section 263 (4) |
| Revised return | Section 139 (5) | Section 263 (5) |
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
