ITR filing Last Date FY 2025-26 AY 2026-27 I ITR filing Due date AY 2026-27
For AY 2026-27 (Financial Year 2025-26), the standard ITR filing due date for salaried individuals is 31 July 2026, but a new tiered system introduced in Budget 2026 has extended deadlines for other non-audit categories. [1, 2]
Original Return Deadlines (Section 139(1))
- 31 July 2026: Salaried individuals, pensioners, and non-audit taxpayers filing ITR-1 or ITR-2.
- 31 August 2026: Non-audit businesses, professionals, and trusts filing ITR-3 or ITR-4.
- 31 October 2026: All taxpayers whose accounts require a tax audit (e.g., companies or large businesses).
- 30 November 2026: Taxpayers required to furnish reports for international or specified domestic transactions (Transfer Pricing).
Post-Deadline Filing & Revisions
- Belated Return (Section 139(4)): If you miss your original deadline, you can still file until 31 December 2026, subject to a late fee of up to ₹5,000.
- Revised Return (Section 139(5)): To correct errors in an earlier filing, the deadline has been extended to 31 March 2027.
- Updated Return (ITR-U): For missed returns beyond the standard windows, you have until 31 March 2031 (48 months from the end of the assessment year).