Tax audit report
Where a tax audit under section 44AB applies, the report is due one month before the return — 30 September for cases with a 31 October ITR date (31 October for transfer‑pricing cases).
AY 2026‑27 · FY 2025‑26 · updated for this season
Income Tax Due Dates for AY 2026‑27
Every income‑tax deadline for FY 2025‑26 in one place — ITR filing, advance tax, TDS, audit reports, and belated returns — with the dates that apply to individuals, businesses, companies and LLPs.
Quick answer
The last date to file your income tax return for AY 2026‑27 is 31 July 2026 for individuals and non‑audit cases, and 31 October 2026 for companies and other audit cases. Businesses filing ITR‑3 or ITR‑4 without audit have until 31 August 2026.
Which ITR form should you file?
FormWho files it
ITR‑1Resident individuals, income up to ₹50 lakh (salary, one house, other sources)
ITR‑2Individuals / HUF with capital gains, more than one house or foreign assets, no business income
ITR‑3Individuals / HUF with income from business or profession
ITR‑4Presumptive income under 44AD / 44ADA / 44AE, up to ₹50 lakh
ITR‑5LLPs, partnership firms, AOPs and BOIs
ITR‑6Companies — Private Limited, Public and OPC
ITR‑7Trusts, charitable institutions and political parties
What’s new for AY 2026‑27
- Non‑audit business filers (ITR‑3 / ITR‑4) now have a permanent 31 August due date under the Finance Act 2026 — a month later than individuals.
- The updated return (ITR‑U) window is extended to 48 months — you can file up to 31 March 2031 for this year.
- This return is still filed under the old Income‑tax Act, 1961. The new Act applies from next year (TY 2026‑27).
Find your ITR due date
Pick who you are to see your form and last date for AY 2026‑27.
ITR formITR‑1 / ITR‑2
Last date31 July 2026
Salaried individuals, pensioners and those with capital gains who do not require an audit file by 31 July.
Belated return for any category: 31 December 2026. Dates apply unless extended by the Income Tax Department.
ITR filing due dates for AY 2026‑27
The last date depends on who you are and whether an audit applies. These are the original due dates under section 139(1).
CategoryFormDue date
Individual / HUF (no audit)ITR‑1 / ITR‑231 Jul 2026
Proprietor / professional (no audit)ITR‑3 / ITR‑431 Aug 2026
LLP (no audit)ITR‑531 Jul 2026
Company / OPCITR‑631 Oct 2026
Any audited entity (incl. audited LLP)ITR‑5 / ITR‑631 Oct 2026
Transfer‑pricing casesas applicable30 Nov 2026
Note for businesses: every company’s accounts must be audited under the Companies Act, so companies always follow the 31 October date. For an LLP, the date swings to 31 October only if an audit is required — otherwise it is 31 July.
Audit report and late‑return dates
Belated return
If you miss your original due date, a belated return can still be filed up to 31 December 2026 — with a late‑filing fee and interest, and the loss of some carry‑forward benefits.
Revised return
Made a mistake in a return already filed? It can be revised up to 31 December 2026, or before the assessment is completed, whichever is earlier.
Updated return (ITR‑U)
An updated return can be filed within 48 months from the end of the assessment year — up to 31 March 2031 for AY 2026‑27 — on payment of additional tax.
Penalties and interest at a glance
234F
Late‑filing fee
Up to ₹5,000 for filing after the due date — reduced to ₹1,000 if total income does not exceed ₹5 lakh.
234A
Interest on unpaid tax
Interest of 1% per month on outstanding tax, from the due date until the return is filed.
234B
Default in advance tax
1% per month where less than 90% of the tax was paid as advance tax during the year.
234C
Deferred instalments
1% per month for shortfalls in the individual advance‑tax instalments through the year.
Beyond the fees, filing late means most business and capital losses cannot be carried forward to set off against future income — often the costliest consequence for a growing company.
ITR due dates AY 2026‑27, FAQs answered
What is the last date to file ITR for AY 2026‑27?
31 July 2026 for individuals and non‑audit cases, and 31 October 2026 for companies and other audit cases. Proprietors and professionals filing ITR‑3 or ITR‑4 without audit have until 31 August 2026.
What is the due date for a company’s ITR?
31 October 2026. Every company — Private Limited, Public and OPC — is an audit case, files ITR‑6, and must furnish the tax‑audit report (where applicable) by 30 September.
When is the LLP ITR due?
An LLP without an audit requirement files ITR‑5 by 31 July 2026. An audited LLP files by 31 October 2026, with the audit report by 30 September.
Can I file after the due date?
Yes, a belated return can be filed up to 31 December 2026, with a late‑filing fee under section 234F and interest under section 234A. You also lose the ability to carry forward most losses.
What are the advance‑tax due dates?
Four instalments: 15 June (15%), 15 September (45% cumulative), 15 December (75%) and 15 March (100%). Advance tax applies if your tax liability for the year is ₹10,000 or more.
Can QwikFilings file my company or LLP return?
Yes. As a practising CA firm, we finalise your accounts, complete the audit where required, and file ITR‑6 or ITR‑5 on time. Send your entity type and we will confirm your exact form and due date.
Never miss a date
Talk to a CA about my deadlines
Let a CA firm track your deadlines and file on time.
Whether it’s your company’s ITR‑6, an LLP’s ITR‑5, advance tax or TDS — we keep your calendar and handle the filings. Tell us your entity type and we’ll confirm every date that applies to you, and make sure none slips.