ITR Filing Last Date —
31 July 2026 for Individuals
The last date to file your income-tax return for FY 2025-26 (AY 2026-27), the audit and transfer-pricing deadlines, the belated and updated-return windows, and the late fee under Section 234F if you miss it.
The last date to file ITR for AY 2026-27 (income earned 1 April 2025 – 31 March 2026) is 31 July 2026 for individuals and other non-audit taxpayers under Section 139(1). Audit cases have until 31 October 2026 and transfer-pricing cases until 30 November 2026. Miss it and you can still file a belated return by 31 December 2026 with a late fee of up to Rs 5,000 under Section 234F.
All three refer to income earned between 1 April 2025 and 31 March 2026. "Assessment Year" and "Financial Year" are the terms under the Income-tax Act, 1961; the Income-tax Act, 2025 introduces "Tax Year". The filing deadlines are identical whichever label is used.
ITR Filing Due Dates — AY 2026-27
Every category, its original due date under Section 139(1), the final belated/revised window under Section 139(4)/(5), and the late fee that applies.
| Taxpayer / return | Original due date | Belated / last date | Late fee |
|---|---|---|---|
| Individuals & HUF (non-audit) | 31 Jul 2026 | 31 Dec 2026 | Rs 5,000 (Rs 1,000 if income ≤ Rs 5L) |
| Business / profession requiring audit | 31 Oct 2026 | 31 Dec 2026 | Rs 5,000 |
| Companies (all) | 31 Oct 2026 | 31 Dec 2026 | Rs 5,000 |
| Transfer-pricing cases (Form 3CEB) | 30 Nov 2026 | 31 Dec 2026 | Rs 5,000 |
| Revised return u/s 139(5) | — | 31 Dec 2026 | No fee |
| Belated return u/s 139(4) | after due date | 31 Dec 2026 | Rs 5,000 / Rs 1,000 |
| Updated return — ITR-U u/s 139(8A) | — | 31 Mar 2031 | 25–70% extra tax |
CBDT may extend dates by notification — always confirm on incometax.gov.in. The ITR-U window was extended to 48 months by the Finance Act, 2025.
Deadline approaching? Get your ITR filed accurately by a CA today.
File ITR Now →Which ITR Form Should You File?
Filing the wrong form gets your return marked defective under Section 139(9). Match your income to the correct ITR form for AY 2026-27 — the scope of ITR-1 and ITR-4 was widened this year to allow small LTCG under Section 112A.
| Form | Who should use it | Who cannot |
|---|---|---|
| ITR-1 (Sahaj) | Resident individual, income up to Rs 50L from salary, up to two house properties, other sources, and LTCG u/s 112A up to Rs 1.25L | NRI/RNOR, business income, capital loss to carry forward, foreign assets |
| ITR-2 | Individual/HUF with capital gains, more than the ITR-1 limits, foreign income/assets, director or unlisted shares — but no business income | Anyone with business or professional income |
| ITR-3 | Individual/HUF with business or professional income, F&O / intraday, partner in a firm, books maintained | Firms, LLPs and companies |
| ITR-4 (Sugam) | Resident individual/HUF/firm (not LLP) on presumptive tax u/s 44AD / 44ADA / 44AE, income up to Rs 50L | Income above Rs 50L, foreign assets, director / unlisted shares |
| ITR-5 | Firms, LLPs, AOP, BOI | Individuals, HUF and companies |
| ITR-6 | Companies (other than those claiming Section 11 exemption) | Companies claiming charitable exemption |
| ITR-7 | Trusts, political parties, institutions filing u/s 139(4A)–(4D) | Ordinary taxpayers |
F&O and intraday trading is business income — report it in ITR-3, not ITR-1/ITR-2, or the return is defective.
You can use the simple ITR-1 if
- Resident, total income up to Rs 50 lakh
- Only salary, up to two house properties, interest/other sources
- LTCG u/s 112A within Rs 1.25 lakh, with no losses to carry forward
You need ITR-2 / 3 / 4 if
- You have business or professional income (ITR-3 / ITR-4)
- Capital gains beyond the ITR-1 limit or any capital loss (ITR-2)
- Foreign income/assets, or you are a company director (ITR-2/3)
Not sure which ITR form applies to you?
Ask a TaxClue Expert →Late Fee, Interest & Lost Benefits
Missing 31 July does not end your ability to file — but it costs money and forfeits some rights. Here is what applies, and the belated / updated-return windows that remain open.
- Late fee — Section 234F: Rs 5,000 if total income exceeds Rs 5 lakh; Rs 1,000 if income is Rs 5 lakh or below. No fee if income is under the basic exemption limit.
- Interest — Section 234A: 1% per month (simple) on unpaid tax from the due date until you file; 234B / 234C cover shortfalls in advance tax.
- Loss carry-forward blocked: business, capital (STCL/LTCL) and speculation losses cannot be carried forward if the return is filed after the original due date (house-property loss is an exception).
- Delayed refund: a belated return means your refund and the interest on it are delayed.
A belated return under Section 139(4) can be filed only up to 31 December 2026 for AY 2026-27. Miss even that and your only route is an updated return (ITR-U) — which can never be used to claim a refund or reduce your tax, only to disclose more income and pay extra tax.
Updated Return (ITR-U) — 48-Month Window
The Finance Act, 2025 extended the ITR-U window under Section 139(8A) from 24 to 48 months from the end of the assessment year. For AY 2026-27 that means ITR-U can be filed up to 31 March 2031, with additional tax under Section 140B rising the longer you wait.
| Filed within | Additional tax (on tax + interest) |
|---|---|
| 12 months of AY end (by 31 Mar 2028) | 25% |
| 24 months (by 31 Mar 2029) | 50% |
| 36 months (by 31 Mar 2030) | 60% |
| 48 months (by 31 Mar 2031) | 70% |
ITR-U cannot be filed to claim/increase a refund or to reduce total income — only to disclose additional income and pay the tax.
How to File Your ITR Before the Deadline
- PAN & Aadhaar (linked)
- Form 16 from employer
- Form 26AS tax-credit statement
- AIS / TIS from the portal
- Bank interest & FD certificates
- Capital-gains / broker statements
- Deduction proofs (80C, 80D, etc.)
- Home-loan interest certificate
- Pre-validated bank account for refund
- E-verification within 30 days of filing
A return you submit but do not verify within 30 days is treated as never filed — the late fee and loss of carry-forward then apply even if you uploaded it on time. E-verify instantly with an Aadhaar OTP right after filing.
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Get ITR Filing Help →ITR Filing Last Date — Frequently Asked Questions
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