ITR Filing Due Date — Tax Year 2026-27
Updated: 7 June 2026What are the ITR filing due dates for Tax Year 2026-27?
The due dates for filing income tax returns vary based on taxpayer category and whether accounts require audit. Below is the complete schedule under the Income-tax Act, 2025.
| Taxpayer Category | Due Date | Applicable To |
|---|---|---|
| Individual / HUF (non-audit) | 31 July 2027 | Salaried, freelancers, small business (no audit required) |
| Businesses requiring audit | 31 October 2027 | Firms and businesses whose accounts must be audited |
| Companies (all) | 31 October 2027 | Private limited, public limited, OPC |
| Transfer pricing cases | 30 November 2027 | Entities with international or specified domestic transactions |
| Belated return | 31 December 2027 | All taxpayers who missed their original due date |
| Updated return | Within 24 months | Any taxpayer under the updated return provision with additional tax |
What is the late fee for missing the ITR deadline?
Under the Income-tax Act, 2025, a late filing fee is imposed if the return is filed after the original due date:
- ₹5,000 — if the return is filed after the due date but total income exceeds ₹5 lakh.
- ₹1,000 — if total income is ₹5 lakh or below (reduced late fee for small taxpayers).
- No fee — if the total income is below the basic exemption limit and the return is not mandatory.
What interest is charged for late ITR filing?
Interest is levied on the unpaid tax amount from the original due date until the date of actual filing or payment:
- Interest on late filing: 1% per month (or part of a month) on the outstanding tax amount from the due date until the date of filing.
- Interest on short payment of advance tax: 1% per month for shortfall in advance tax instalments.
- Interest on tax determined on assessment: 1% per month from the date of filing until the date of completion of assessment, if additional tax is determined.
What is the consequence of not filing ITR at all?
Non-filing of the income tax return can lead to serious consequences under the Income-tax Act, 2025:
- Penalty proceedings by the Assessing Officer.
- Inability to carry forward losses (capital loss, business loss) to future Tax Years.
- Prosecution under severe cases where the tax liability exceeds ₹25,000.
- Refunds cannot be claimed without filing the return.
- Notice under the faceless assessment scheme for non-filers identified through data analytics.
Who must file an income tax return compulsorily?
Under the Income-tax Act, 2025, the following individuals must mandatorily file an ITR for Tax Year 2026-27:
- Gross total income exceeds the basic exemption limit (₹3 lakh under new regime, ₹2.5 lakh under old regime).
- Deposits in savings bank accounts exceed ₹50 lakh during the Tax Year.
- Total TDS/TCS deducted exceeds ₹25,000 (₹50,000 for senior citizens).
- Electricity expenditure exceeds ₹1 lakh during the Tax Year.
- Expenditure on foreign travel exceeds ₹2 lakh during the Tax Year.
- Turnover from business exceeds ₹60 lakh or gross receipts from profession exceeds ₹10 lakh.
Frequently Asked Questions
What is the ITR filing due date for salaried individuals for Tax Year 2026-27?
For salaried individuals and non-audit cases, the due date for filing the income tax return for Tax Year 2026-27 (income earned 1 April 2026 to 31 March 2027) is 31 July 2027 under the Income-tax Act, 2025. This applies to individuals, HUFs, and other taxpayers whose accounts are not required to be audited.
What happens if I miss the ITR filing deadline?
If you miss the original due date, you can still file a belated return by 31 December 2027. However, a late fee of up to ₹5,000 is levied (₹1,000 if total income is below ₹5 lakh). Additionally, interest at 1% per month is charged on the outstanding tax liability from the due date until the date of filing.
Is the ITR due date different for businesses requiring audit?
Yes. Taxpayers whose accounts are required to be audited under the Income-tax Act, 2025 (such as businesses with turnover exceeding prescribed limits) have a due date of 31 October 2027 for Tax Year 2026-27. This gives additional time for completing the audit and filing the return.
What is the due date for companies involved in transfer pricing?
Companies and firms that have international transactions or specified domestic transactions requiring a transfer pricing report must file their ITR by 30 November 2027 for Tax Year 2026-27. They must also furnish the transfer pricing audit report (Form 3CEB) by 31 October 2027.
Can the government extend the ITR filing due date?
Yes, the Central Board of Direct Taxes (CBDT) has the power to extend ITR filing deadlines via official notification. Extensions have been granted in the past due to technical difficulties on the e-filing portal or extraordinary circumstances. Taxpayers should check the income tax e-filing portal and official CBDT notifications for any updates on deadline extensions.
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