ITR Filing Last Date 2026 — Tax Year 2026-27 Due Dates

Updated: 3 June 2026 | Tax Year 2026-27 (income earned 1 Apr 2025 – 31 Mar 2026)

The last date to file ITR for Tax Year 2026-27 (income earned in year ending 31 March 2026) is 31 July 2026 for individuals and non-audit cases. Audit cases: 31 October 2026. Belated return: 31 December 2026 with late fee. Updated return (ITR-U): up to 2 years from end of Tax Year — i.e., 31 March 2028.

31 Jul

31 July 2026 — ITR filing last date for Tax Year 2026-27 (individuals).
File before deadline to avoid ₹5,000 late fee + interest under Section 234A. Missing deadline also blocks loss carry-forward.

ITR Filing Due Dates — Tax Year 2026-27

Category	Due Date	Belated / Last Date	Late Fee
Individuals / HUF (non-audit)	31 Jul 2026	31 Dec 2026	₹5,000 (₹1,000 if income ≤ ₹5L)
Businesses requiring audit	31 Oct 2026	31 Dec 2026	₹5,000
Companies (all)	31 Oct 2026	31 Dec 2026	₹5,000
Transfer pricing cases	30 Nov 2026	31 Dec 2026	₹5,000
Revised return (original filed on time)	—	31 Dec 2026	No late fee
Belated return (after original due date)	After due date	31 Dec 2026	₹5,000 / ₹1,000
Updated return — ITR-U (Section 139(8A))	—	31 Mar 2028	25–50% additional tax + interest

Due dates may be extended by CBDT notification. Check incometax.gov.in for any official extensions.

Consequences of Missing ITR Due Date

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Late Fee (Section 234F) ₹5,000 if income exceeds ₹5 lakh. ₹1,000 if income ≤ ₹5 lakh. No fee if income is below basic exemption limit.

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Interest (Section 234A) 1% per month (simple interest) on unpaid tax from the due date till date of filing. Applies only if tax is payable.

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Loss Carry-Forward Blocked Business loss, capital loss (STCL/LTCL), and speculation loss cannot be carried forward if ITR is filed after the original due date.

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Prosecution Risk Section 276CC: Prosecution for willful failure to file ITR when substantial tax is due. Imprisonment of 3 months to 2 years (or up to 7 years for large defaults).

Note on terminology: "Assessment Year 2026-27" and "FY 2025-26" are legacy terms under the old Income Tax Act, 1961. Under the Income-tax Act, 2025, the correct term is Tax Year 2026-27. Both refer to income earned between 1 April 2025 and 31 March 2026. The ITR filing deadline and all due dates remain the same.

Updated Return (ITR-U) — Extended Window

ITR-U under Section 139(8A) gives taxpayers up to 2 years after the end of the Tax Year to file or correct their return. For Tax Year 2026-27, ITR-U can be filed up to 31 March 2028.

When Filed	Additional Tax on Undisclosed Income
Within 12 months of end of Tax Year (by 31 Mar 2027)	25% of tax + interest
Between 12 and 24 months (1 Apr 2027 – 31 Mar 2028)	50% of tax + interest

ITR-U cannot be used to claim a refund or reduce tax liability — only to disclose additional income and pay the due tax.

Frequently Asked Questions

What is the last date for ITR filing 2026?

31 July 2026 for individuals and non-audit cases (Tax Year 2026-27 — income earned 1 April 2025 to 31 March 2026). This is the standard annual deadline under Section 139(1). Check the CBDT website for any extensions announced closer to the date.

Can I file ITR after 31 July 2026?

Yes, as a belated return under Section 139(4) up to 31 December 2026. A late fee applies: ₹5,000 if income exceeds ₹5 lakh, or ₹1,000 if income is ₹5 lakh or below. You also lose the ability to carry forward business losses and capital losses.

What is updated return (ITR-U) and when can I file it?

ITR-U under Section 139(8A) allows you to file or correct a return up to 2 years after the end of the Tax Year — i.e., up to 31 March 2028 for Tax Year 2026-27. An additional tax of 25% (if filed within 12 months of end of Tax Year) or 50% (if filed after 12 months but within 24 months) applies on the additional income disclosed.

Is there any penalty for late ITR filing if income is below ₹5 lakh?

The late fee is reduced to ₹1,000 (not ₹5,000) if your total income does not exceed ₹5 lakh. However, interest under Section 234A at 1% per month still applies if you have outstanding tax to pay after the due date. There is no late fee if total income is below the basic exemption limit.

Can I file ITR for previous years now?

For Tax Year 2026-27: belated return till 31 December 2026. For older years (2025-26, 2024-25): file updated return (ITR-U) if eligible — 25-50% additional tax on undisclosed income applies. For very old returns (beyond ITR-U window), a condonation of delay application to the CBDT may be required.

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