Income Tax Due Dates FY 2025-26 — Complete Compliance Calendar
Last updated: 3 June 2026
The ITR filing due date for FY 2025-26 (AY 2026-27) for individuals and HUFs (non-audit) is July 31, 2026. Tax audit cases: October 31, 2026. Transfer pricing: November 30, 2026. Missing the deadline triggers a late fee of ₹1,000–₹5,000 under Section 234F plus interest under Section 234A.
31 Jul
ITR filing deadline for individuals & HUFs (non-audit) for FY 2025-26. Mark your calendar — interest + late fees apply if missed.
ITR Filing Due Dates — FY 2025-26 (AY 2026-27)
| Taxpayer Category | Due Date | Relevant Section |
|---|---|---|
| Individuals & HUF (no audit required) | July 31, 2026 | Section 139(1) |
| Companies & firms (audit required) | October 31, 2026 | Section 139(1) |
| Taxpayers with transfer pricing report | November 30, 2026 | Section 139(1) |
| Belated return (with late fee) | December 31, 2026 | Section 139(4) |
| Revised return | December 31, 2026 | Section 139(5) |
| Updated return (ITR-U) | 2 years from end of AY | Section 139(8A) |
Advance Tax Due Dates — FY 2025-26
Advance tax is payable if estimated tax liability for the year exceeds ₹10,000. Senior citizens (age 60+) with no business income are exempt.
| Instalment | Due Date | Cumulative % of Tax | Penalty (if short-paid) |
|---|---|---|---|
| 1st Instalment | June 15, 2025 | 15% | Section 234C — 1%/month |
| 2nd Instalment | September 15, 2025 | 45% | Section 234C — 1%/month |
| 3rd Instalment | December 15, 2025 | 75% | Section 234C — 1%/month |
| 4th Instalment | March 15, 2026 | 100% | Section 234B — 1%/month |
TDS Compliance Deadlines — FY 2025-26
| TDS Activity | Frequency | Due Date |
|---|---|---|
| TDS deposit (all months except March) | Monthly | 7th of following month |
| TDS deposit (March deductions) | Annual | April 30, 2026 |
| TDS Return Q1 (Apr–Jun) — 24Q/26Q/27Q | Quarterly | July 31, 2025 |
| TDS Return Q2 (Jul–Sep) | Quarterly | October 31, 2025 |
| TDS Return Q3 (Oct–Dec) | Quarterly | January 31, 2026 |
| TDS Return Q4 (Jan–Mar) | Quarterly | May 31, 2026 |
| Form 16 (salary TDS certificate) | Annual | June 15, 2026 |
| Form 16A (non-salary TDS certificate) | Quarterly | 15 days after TDS return due date |
Complete Monthly Compliance Calendar — FY 2025-26
| Month | Compliance | Due Date |
|---|---|---|
| April 2025 | TDS deposit for March deductions; Start new FY books | April 30, 2025 |
| May 2025 | TDS return Q4 FY 2024-25 (24Q/26Q/27Q) | May 31, 2025 |
| June 2025 | Advance Tax 1st instalment (15%); Form 16 issue | June 15, 2025 |
| July 2025 | ITR filing (non-audit) FY 2024-25; TDS Return Q1; GSTR-1 (Jun) | July 31, 2025 |
| August 2025 | Form 16A for Q1 TDS; Monthly TDS deposit | August 15, 2025 |
| September 2025 | Advance Tax 2nd instalment (45%); Annual accounts closure | September 15, 2025 |
| October 2025 | ITR (audit cases) FY 2024-25; TDS Return Q2; ITC reconciliation | October 31, 2025 |
| November 2025 | ITR (transfer pricing) FY 2024-25; GSTR-9 annual return | November 30, 2025 |
| December 2025 | Advance Tax 3rd instalment (75%); Belated/revised return FY 2024-25 | December 15/31, 2025 |
| January 2026 | TDS Return Q3; GSTR-1 (Dec) | January 31, 2026 |
| February 2026 | Monthly TDS deposit; GSTR-3B (Jan) | February 7/20, 2026 |
| March 2026 | Advance Tax 4th instalment (100%); Tax planning deadline | March 15, 2026 |
Penalties for Missing Income Tax Due Dates
| Default / Delay | Penalty / Interest | Section |
|---|---|---|
| Late ITR filing (income ≤ ₹5 lakh) | ₹1,000 late fee | Section 234F |
| Late ITR filing (income > ₹5 lakh) | ₹5,000 late fee | Section 234F |
| Interest on unpaid tax | 1% per month from due date | Section 234A |
| Short payment of advance tax | 1% per month on shortfall | Section 234B |
| Short/late advance tax instalment | 1% per month per instalment | Section 234C |
| Late TDS deposit | 1.5% per month interest | Section 201(1A) |
| Late TDS return filing | ₹200/day (max equal to TDS amount) | Section 234E |
| Non-filing of TDS return | ₹10,000 – ₹1,00,000 | Section 271H |
GST Monthly Due Dates (Quick Reference)
| GST Return | Due Date (Monthly) | Who Must File |
|---|---|---|
| GSTR-1 (outward supplies) | 11th of following month | Regular taxpayers (> ₹5 cr turnover) |
| GSTR-3B (summary return) | 20th of following month | Regular taxpayers |
| PMT-06 (challan for QRMP) | 25th of following month | QRMP scheme taxpayers |
| GSTR-1 (QRMP quarterly) | 13th after end of quarter | QRMP taxpayers (turnover ≤ ₹5 cr) |
Frequently Asked Questions
What is the ITR filing due date for FY 2025-26 (AY 2026-27)?
For individuals and HUFs whose accounts are not required to be audited, the ITR filing due date for FY 2025-26 (AY 2026-27) is July 31, 2026. For taxpayers whose accounts are subject to tax audit, the due date is October 31, 2026. Transfer pricing cases have a due date of November 30, 2026. If you miss the original due date, a belated return can be filed up to December 31, 2026 with a late fee of ₹1,000 (income ≤ ₹5 lakh) or ₹5,000 (income > ₹5 lakh).
When are the advance tax due dates for FY 2025-26?
Advance tax for FY 2025-26 is payable in four instalments: 15% by June 15, 2025; 45% (cumulative) by September 15, 2025; 75% (cumulative) by December 15, 2025; and 100% by March 15, 2026. Senior citizens (60+ years) not having business income are exempt from advance tax. If advance tax is short-paid, interest under Section 234B (1% per month) and 234C (1% per month for each instalment) applies.
What is the penalty for late ITR filing in FY 2025-26?
Under Section 234F, a late fee is levied if the ITR is filed after the due date but before December 31, 2026 (belated return deadline). The fee is ₹1,000 if total income does not exceed ₹5 lakh, and ₹5,000 if total income exceeds ₹5 lakh. Additionally, interest under Section 234A accrues at 1% per month on the unpaid tax from the due date. Loss returns (except house property loss) cannot be carried forward if filed belatedly.
Is there usually an extension in the ITR due date?
The government has historically extended the ITR due date in certain years — for instance, during COVID (FY 2019-20, 2020-21) and for technical issues on the IT portal. However, extensions are not guaranteed and should not be relied upon for planning. For FY 2025-26, the standard due date remains July 31, 2026 for non-audit cases. Always file before the original due date to avoid interest and late fees.
What is the due date for TDS return filing in FY 2025-26?
TDS returns (Form 24Q/26Q/27Q/27EQ) are filed quarterly: Q1 (April–June) by July 31, 2025; Q2 (July–September) by October 31, 2025; Q3 (October–December) by January 31, 2026; Q4 (January–March) by May 31, 2026. TDS deposit is due on the 7th of the following month (for March: April 30). Form 16/16A must be issued within 15 days of the TDS return due date.
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