For AY 2026-27 (FY 2025-26), the ITR filing due date is 31 July 2026 for individuals, HUFs and other taxpayers whose accounts are not required to be audited. Taxpayers requiring a tax audit and companies file by 31 October 2026, and those with transfer-pricing reports (Form 3CEB) by 30 November 2026. Missed the date? A belated or revised return can be filed up to 31 December 2026, with a late fee and interest.
The Income-tax Act, 2025 (in force from 1 April 2026) replaces the terms "Assessment Year" and "Financial Year" with a single concept of "Tax Year". The AY 2026-27 return (for income earned 1 Apr 2025 to 31 Mar 2026) is still governed by the 1961 Act. Due dates and the 31 July / 31 October pattern are unchanged; always confirm the exact date on the e-filing portal, as CBDT can extend it.
ITR Filing Due Dates for AY 2026-27
The last date to file your return depends on your taxpayer category and whether your accounts need an audit. Here is the complete schedule for AY 2026-27 (FY 2025-26).
| Taxpayer category | Due date | Applies to |
|---|---|---|
| Individual / HUF (non-audit) | 31 Jul 2026 | Salaried, pensioners, freelancers, small business without audit |
| Businesses / professionals requiring audit | 31 Oct 2026 | Turnover / gross-receipt audit under Section 44AB |
| Companies (all) | 31 Oct 2026 | Private limited, public limited, OPC |
| Working partner of an audited firm | 31 Oct 2026 | Partner whose firm accounts are audited |
| Transfer-pricing cases | 30 Nov 2026 | Entities with international / specified domestic transactions (Form 3CEB) |
| Belated or revised return | 31 Dec 2026 | Any taxpayer who missed or needs to correct the original return |
| Updated return (ITR-U) | Extended window | Voluntary disclosure with additional tax (multi-year window) |
Tax-audit report (Form 3CD/3CB) is generally due one month before the audit-case ITR date. CBDT can extend deadlines by notification — check incometax.gov.in.
Late Fee for Missing the ITR Deadline
If you file after the due date, a late filing fee under Section 234F applies when your total income is above the basic exemption limit:
| Situation | Late fee | Notes |
|---|---|---|
| Total income above Rs 5 lakh | Rs 5,000 | Filed after 31 Jul but by 31 Dec 2026 |
| Total income up to Rs 5 lakh | Rs 1,000 | Reduced fee for small taxpayers |
| Income below basic exemption | Nil | When filing is not mandatory (see below) |
Section 234F fee is in addition to interest under Section 234A.
The Section 234F fee does not wipe out interest on unpaid tax. Even if you cannot file the full return by 31 July, pay your self-assessment tax by the due date to stop interest under Section 234A from accruing — the return itself can follow as a belated return.
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Get ITR Filing Help →Interest Charged for Late Filing or Short Payment
Interest is levied on unpaid tax from the original due date until you file and pay. There are three separate charges you should know:
- Section 234A — late filing: 1% per month (or part month) on the outstanding tax from the due date until the return is filed.
- Section 234B — advance-tax default: 1% per month if you paid less than 90% of your assessed tax as advance tax.
- Section 234C — deferred instalments: 1% per month for shortfall in any quarterly advance-tax instalment.
File after 31 July and you generally lose the right to carry forward business losses and capital losses to future years (house-property loss is an exception). Filing on time protects these carry-forwards — a big cost for traders, businesses and F&O taxpayers.
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Talk to a Tax Expert →Who Must File an ITR for AY 2026-27?
Filing is compulsory if your gross total income exceeds the basic exemption limit, or if you meet any of the specified high-value conditions — even with income below the limit.
- Gross total income above the basic exemption limit (before deductions)
- Deposits over Rs 50 lakh in one or more savings accounts in the year
- Deposits over Rs 1 crore in one or more current accounts
- TDS / TCS of Rs 25,000 or more (Rs 50,000 for senior citizens)
- Electricity bills exceeding Rs 1 lakh in the year
- Foreign travel spend exceeding Rs 2 lakh
- Business turnover above Rs 60 lakh or professional receipts above Rs 10 lakh
- You hold foreign assets or are claiming a refund
What Happens If You Do Not File at All
- Loss of the ability to carry forward losses to future years
- You cannot claim a refund of excess TDS / advance tax without filing
- Penalty and interest under Sections 234F and 234A/B/C
- Risk of notice under the faceless scheme for identified non-filers
- Prosecution in serious cases of wilful default with large tax due
Don't risk penalties — file your AY 2026-27 return with a CA.
File ITR Now →ITR Due Date — Frequently Asked Questions
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