Tax Return Due Dates explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Income-tax return due dates depend on the taxpayer category. Here are the typical due dates for an assessment year like AY 2027-28.
Due dates
- 31 July — individuals/entities not requiring audit
- 31 October — taxpayers requiring a tax audit
- 30 November — taxpayers with transfer-pricing (Form 3CEB)
- 31 December — belated/revised return
Note
Dates can be extended by the government; always confirm the notified deadline for the year.
Penalty
Late filing attracts a fee under Section 234F and interest on unpaid tax.
Frequently Asked Questions
When is the ITR due for non-audit taxpayers?
31 July of the assessment year.
When is the ITR due for audit cases?
31 October of the assessment year.
Can the ITR due date be extended?
Yes — the government can extend it; confirm the notified date.
What is the belated return deadline?
31 December of the assessment year.
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