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Guide · ITR & Compliance

Income Tax Due Dates —
FY 2025-26 (AY 2026-27)

Every income-tax deadline in one place: ITR filing, advance tax instalments, TDS deposit and return dates, belated/revised returns and the penalties for missing each one.

TaxClue Editorial Desk Updated 18 August 2026 5 min read 17 FAQs answered
Updated for AY 2026-27 CA Reviewed ITR · Advance Tax · TDS
Quick Answer

For FY 2025-26 (AY 2026-27), the non-audit ITR filing due date splits by form: 31 July 2026 for ITR-1 / ITR-2 filers and 31 August 2026 for ITR-3 / ITR-4 filers with business or professional income. For taxpayers requiring a tax audit it is 31 October 2026, and transfer-pricing cases 30 November 2026. A belated or revised return can be filed up to 31 December 2026. Missing the date triggers a late fee under Section 234F plus interest under Section 234A.

ITR-1 / ITR-2 31 Jul 2026
ITR-3 / ITR-4 31 Aug 2026
Audit cases 31 Oct 2026
Belated / revised 31 Dec 2026
Two non-audit dates, split by form

"Not liable to audit" is not one deadline for AY 2026-27. ITR-1 and ITR-2 filers — salary, house property, capital gains, other sources — were due 31 July 2026. ITR-3 and ITR-4 filers — business and professional income, freelancers, and presumptive filers under Sections 44AD, 44ADA and 44AE — had until 31 August 2026. CBDT granted that relaxation for the specified class only; audit cases were not covered.

Filing deadlines

ITR Filing Due Dates — AY 2026-27

Your ITR due date depends on whether your accounts need a tax audit. The new tax regime is the default for AY 2026-27; you can still opt for the old regime while filing. Use our income tax calculator and check the latest slabs before you file.

Taxpayer / ReturnDue DateSection
Individuals & HUF, no audit — ITR-1 / ITR-231 Jul 2026139(1)
Business / profession, no audit — ITR-3 / ITR-431 Aug 2026139(1)
Businesses / professionals — audit required31 Oct 2026139(1)
Tax audit report (Form 3CA/3CB-3CD)30 Sep 202644AB
Transfer-pricing report cases30 Nov 2026139(1)
Belated return31 Dec 2026139(4)
Revised return31 Dec 2026139(5)
Updated return (ITR-U)31 Mar 2030139(8A)

ITR-U window was extended to 48 months from the end of the AY by the Finance Act 2025. Always verify current dates on incometax.gov.in before filing.

Belated returns cost you more than a late fee

File after 31 July 2026 and you pay ₹1,000–₹5,000 under Section 234F plus 1%/month interest under 234A. You also lose the right to carry forward business and capital losses (house-property loss is the exception), and you cannot switch regimes as freely. File on time to keep every option open.

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Pay-as-you-earn

Advance Tax Due Dates — FY 2025-26

Advance tax is payable if your estimated tax liability for the year (after TDS) exceeds ₹10,000. Resident senior citizens (aged 60+) with no business or professional income are exempt from advance tax.

InstalmentDue DateCumulative TaxInterest if short-paid
1st instalment15 Jun 202515%234C — 1%/month
2nd instalment15 Sep 202545%234C — 1%/month
3rd instalment15 Dec 202575%234C — 1%/month
4th instalment15 Mar 2026100%234B — 1%/month
Presumptive (44AD / 44ADA)15 Mar 2026100%Single instalment

Any tax paid by 31 March 2026 is still treated as advance tax for that financial year. Taxpayers under Section 44AD/44ADA pay the entire advance tax in one instalment by 15 March.

  • Section 234B — interest at 1%/month if less than 90% of the total tax is paid by 31 March.
  • Section 234C — interest at 1%/month for shortfall in any individual instalment.
  • Estimate correctly using the advance tax calculation guide, then pay via online challan (ITNS-280).

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Deductor compliance

TDS Deposit & Return Due Dates

If you deduct TDS (salary, rent, contractor, professional fees), you must deposit it monthly and file quarterly TDS returns. Late deposit attracts interest under Section 201(1A); late return filing attracts ₹200/day under Section 234E.

TDS ActivityFrequencyDue Date
TDS deposit (Apr–Feb deductions)Monthly7th of next month
TDS deposit (March deductions)Annual30 Apr 2026
TDS return Q1 (Apr–Jun) — 24Q/26Q/27QQuarterly31 Jul 2025
TDS return Q2 (Jul–Sep)Quarterly31 Oct 2025
TDS return Q3 (Oct–Dec)Quarterly31 Jan 2026
TDS return Q4 (Jan–Mar)Quarterly31 May 2026
Form 16 (salary certificate)Annual15 Jun 2026
Form 16A (non-salary certificate)Quarterly15 days after return due date

Rates for each payment type are in the TDS rate chart; certificates flow from the quarterly return.

Month by month

Compliance Calendar — FY 2025-26

The key recurring income-tax deadlines through the financial year, from the April opening to the March close.

MonthKey ComplianceDue Date
Apr 2025TDS deposit for March; new-FY books opened30 Apr 2025
May 2025TDS return Q4 FY 2024-2531 May 2025
Jun 2025Advance tax 1st instalment (15%); Form 16 issue15 Jun 2025
Jul 2025ITR (non-audit) FY 2024-25; TDS return Q131 Jul 2025
Sep 2025Advance tax 2nd instalment (45%); tax audit report15–30 Sep 2025
Oct 2025ITR (audit cases) FY 2024-25; TDS return Q231 Oct 2025
Nov 2025ITR (transfer pricing) FY 2024-2530 Nov 2025
Dec 2025Advance tax 3rd instalment (75%); belated/revised FY 2024-2515 / 31 Dec 2025
Jan 2026TDS return Q331 Jan 2026
Mar 2026Advance tax 4th instalment (100%); tax-saving deadline15 / 31 Mar 2026

GST returns (GSTR-1 11th, GSTR-3B 20th) run alongside these income-tax dates every month.

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The cost of delay

Penalties for Missing Income Tax Due Dates

Default / DelayPenalty / InterestSection
Late ITR filing (income ≤ ₹5 lakh)₹1,000234F
Late ITR filing (income > ₹5 lakh)₹5,000234F
Interest on unpaid tax1%/month from due date234A
Short payment of advance tax1%/month on shortfall234B
Short/late advance-tax instalment1%/month per instalment234C
Late TDS deposit1.5%/month interest201(1A)
Late TDS return filing₹200/day (capped at TDS)234E
Non-filing of TDS return₹10,000 – ₹1,00,000271H

Interest is charged for part of a month as a full month. Late fee under 234F applies even where no tax is due.

TaxClue Insight

The most expensive miss is usually not the ₹1,000–₹5,000 late fee — it is losing loss carry-forward and paying 234A/234B/234C interest that quietly stacks up. Filing a week early, with taxes and advance-tax instalments paid on schedule, is almost always cheaper than fixing it later.

Government sourcesDue dates & e-filing: incometax.gov.in · Belated / revised / updated returns: Sections 139(4), 139(5), 139(8A) · Advance tax & interest: Sections 208, 234B, 234C · Late-filing fee: Section 234F; TDS return fee: Section 234E
People also ask

Frequently Asked Questions

ITR Due Dates
What is the ITR filing due date for FY 2025-26 (AY 2026-27)?
It depends on the form. For non-audit ITR-1 and ITR-2 filers the due date is 31 July 2026; for non-audit ITR-3 and ITR-4 filers - business and professional income, freelancers and presumptive filers under Sections 44AD, 44ADA and 44AE - it is 31 August 2026. For taxpayers subject to tax audit the due date is 31 October 2026, and transfer-pricing cases 30 November 2026. A belated or revised return can be filed up to 31 December 2026. Always confirm the current date on incometax.gov.in.
Who gets the 31 August 2026 due date?
Taxpayers filing ITR-3 or ITR-4 whose accounts are not liable to audit. CBDT granted the move from 31 July to 31 August for that specified class only - small businesses, professionals, proprietorships and presumptive filers. Audit cases and taxpayers on other statutory deadlines were not covered.
What is the last date to file a belated income tax return?
A belated return under Section 139(4) for FY 2025-26 can be filed up to 31 December 2026. It carries a late fee under Section 234F of ₹1,000 (income up to ₹5 lakh) or ₹5,000 (income above ₹5 lakh) plus interest under Section 234A. You also cannot carry forward business or capital losses on a belated return (house-property loss is the exception).
Can I revise my income tax return after filing?
Yes. A revised return under Section 139(5) can be filed to correct any omission or error, up to 31 December 2026 for FY 2025-26 or before the assessment is completed, whichever is earlier. You can revise both an original and a belated return. There is no fee for revising, though any additional tax with interest must be paid.
What is an updated return (ITR-U) and by when can it be filed?
An updated return under Section 139(8A) lets you voluntarily report additional income after the belated/revised window closes. Following the Finance Act 2025, the window is 48 months (4 years) from the end of the assessment year. Additional tax of 25% to 70% of the tax and interest applies depending on how late it is filed, and it cannot be used to reduce income, claim a refund or report a loss.
Is there usually an extension in the ITR due date?
The government has extended the ITR due date in some years — for example during COVID and when the e-filing portal faced technical issues. However, extensions are not guaranteed and should not be relied on for planning. For FY 2025-26 the standard due date remains 31 July 2026 for non-audit cases; file before the original date to avoid interest and late fees.
What happens if I miss the 31 July 2026 ITR deadline?
You can still file a belated return up to 31 December 2026, but with a late fee under Section 234F (₹1,000 or ₹5,000) and interest under Section 234A at 1% per month on unpaid tax. You also lose loss carry-forward (except house-property loss). Beyond 31 December, only an updated return (ITR-U) with additional tax is possible.
Advance Tax
What are the advance tax due dates for FY 2025-26?
Advance tax for FY 2025-26 is payable in four instalments: 15% by 15 June 2025, 45% cumulative by 15 September 2025, 75% cumulative by 15 December 2025, and 100% by 15 March 2026. Taxpayers opting for the presumptive scheme under Section 44AD/44ADA pay the entire advance tax in a single instalment by 15 March 2026.
Who has to pay advance tax?
Any taxpayer whose estimated tax liability for the year, after reducing TDS/TCS, exceeds ₹10,000 must pay advance tax. This includes salaried individuals with significant other income, freelancers and businesses. Resident senior citizens aged 60 or above who have no income from business or profession are exempt from advance tax.
What is the interest for not paying advance tax on time?
Section 234B charges interest at 1% per month if you pay less than 90% of your total tax by 31 March. Section 234C charges interest at 1% per month for a shortfall in any individual instalment. Both are simple interest and a part of a month is counted as a full month, so even a few days late can add a full month of interest.
TDS Dates
What is the due date for TDS deposit?
TDS deducted in any month from April to February must be deposited by the 7th of the following month. TDS deducted in March must be deposited by 30 April 2026. Late deposit attracts interest under Section 201(1A) at 1.5% per month from the date of deduction to the date of payment.
What are the TDS return filing due dates for FY 2025-26?
TDS returns (Forms 24Q/26Q/27Q) are filed quarterly: Q1 (Apr–Jun) by 31 July 2025, Q2 (Jul–Sep) by 31 October 2025, Q3 (Oct–Dec) by 31 January 2026, and Q4 (Jan–Mar) by 31 May 2026. Form 16/16A must be issued within 15 days of the relevant TDS return due date. Late filing attracts ₹200/day under Section 234E.
When must Form 16 be issued to employees?
Employers must issue Form 16, the salary TDS certificate, by 15 June following the financial year — so for FY 2025-26 it is due by 15 June 2026. Form 16A for non-salary TDS is issued quarterly, within 15 days of the TDS return due date for that quarter.
Penalties
What is the penalty for late ITR filing?
Under Section 234F, a late fee of ₹1,000 applies if total income does not exceed ₹5 lakh, and ₹5,000 if it exceeds ₹5 lakh. This is in addition to interest under Section 234A at 1% per month on any unpaid tax. The late fee applies even if no tax is payable, as long as filing is required.
Is late fee charged if my income is below the taxable limit?
If your total income is below the basic exemption limit and you were not otherwise required to file, no late fee applies. But if filing is mandatory — for example due to high deposits, foreign assets, or the conditions in Section 139(1) provisos — a late fee under Section 234F can apply even when no tax is due.
General
Which tax regime is the default for AY 2026-27?
The new tax regime is the default for AY 2026-27 (FY 2025-26). Under it, income up to ₹4 lakh is nil, and a Section 87A rebate makes tax nil for resident individuals with taxable income up to ₹12 lakh (about ₹12.75 lakh for salaried after the ₹75,000 standard deduction). You can still choose the old regime while filing; salaried taxpayers may switch each year, but those with business income face restrictions.
Do the same due dates apply under the new Income-tax Act, 2025?
Yes. The Income-tax Act, 2025 replaces the 1961 Act with renumbered sections and applies from AY 2026-27, but the filing, advance-tax and TDS deadlines for FY 2025-26 remain as described here. Section references such as 139, 234A/B/C/F correspond to the same compliance obligations; verify the exact numbering on incometax.gov.in when in doubt.
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