Income Tax Due Dates & ITR Last Date for AY 2026-27
Every income-tax deadline for FY 2025-26 in one place. The income tax return last date is no longer a single day for everyone — it now depends on who you are and which ITR you file. Find your exact date below, or hand the whole calendar to a CA.
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The income tax return last date for AY 2026-27 is 31 July 2026 for individuals and other non-audit cases (ITR-1 / ITR-2), 31 August 2026 for non-audit business and professional filers (ITR-3 / ITR-4), and 31 October 2026 for companies and audit cases. A belated return is allowed up to 31 December 2026 (with a late-filing penalty).
Which ITR form should you file?
Your due date follows your form — so start here. The form depends on your income type and whether an audit applies.
New for AY 2026-27
Staggered deadlines are here
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 salaried filers on 31 July.
ITR-U window doubled to 48 months
An updated return can now be filed up to 48 months from the end of the assessment year — that is up to 31 March 2031 for AY 2026-27.
Still filed under the old Act
AY 2026-27 returns are filed under the Income-tax Act, 1961. The new Income-tax Act, 2025 applies from next year (TY 2026-27).
Income tax return last date for AY 2026-27 — every category
These are the original due dates under Section 139(1). Find your row — the orange row is the new one-month extension for non-audit businesses.
*Non-audit firms / LLPs (ITR-5): file by 31 July to be safe. The new 31 August extension is confirmed for ITR-3 / ITR-4; whether it covers ITR-5 is read differently across sources — confirm for your case before relying on the later date. All dates apply unless extended by the CBDT.
Which deadline applies to you?
Pick the profile that fits to see your ITR form, your exact last date, and where to file.
Salaried / pensioner
Salary, pension, one house, capital gains or other income — no business, no audit.
Proprietor / professional
Freelancers, consultants, traders, small businesses — presumptive 44AD/44ADA or regular, non-audit.
Partnership firm / LLP
Non-audit firms and LLPs. Becomes 31 October if an audit is required.
Company / OPC
Pvt Ltd, Public and OPC — always an audit case, audit report due 30 September.
Any audited entity
Any business whose accounts require audit under Section 44AB.
Transfer-pricing case
Entities with international or specified domestic transactions (Form 3CEB).
Work out the tax, then file it
Audit report, belated, revised & updated returns
Missing the due date is not the end of the road — but each later route has its own deadline and its own cost.
Tax audit report
Where a tax audit under Section 44AB applies, the report (Form 3CA/3CB-3CD) is due one month before the return — 30 September for 31 October ITR cases.
Belated return
Missed your original due date? You can still file up to 31 December — with a 234F fee, 234A interest, and the loss of most loss carry-forwards.
Revised return
Filed but spotted a mistake? Revise free of penalty up to 31 December 2026 — or up to 31 March 2027 with a ₹5,000 fee (₹1,000 if income is up to ₹5 lakh), or before assessment is completed, whichever is earlier.
Updated return (ITR-U)
Did not file at all, or under-reported? File voluntarily up to 48 months from the end of the assessment year, with additional tax.
Penalties & interest at a glance
Charges apply automatically the moment your due date passes — before the department even looks at your return.
Late-filing fee
₹5,000
Up to ₹5,000 for filing after the due date — reduced to ₹1,000 if total income does not exceed ₹5 lakh.
Interest on unpaid tax
1% / month
Charged on outstanding tax for every month or part-month from the due date until you file.
Default in advance tax
1% / month
Where less than 90% of the tax was paid as advance tax during the year.
Deferred instalments
1% / month
For shortfalls in the individual advance-tax instalments through the year.
Advance tax due dates
If your total tax liability for the year is ₹10,000 or more, advance tax is payable in four instalments through the financial year.
Senior citizens with no business income are exempt from advance tax. Presumptive taxpayers under 44AD / 44ADA pay the full amount in a single instalment by 15 March.
Other key dates — TDS, GST & ROC
Income tax is one part of your compliance year. Here are the other deadlines a running business must keep — we handle all of them.
TDS & TCS
GST returns
ROC / MCA annual
Income tax due dates AY 2026-27 — FAQs
What is the income tax return last date for AY 2026-27?
The income tax return last date for AY 2026-27 is 31 July 2026 for individuals and non-audit cases (ITR-1 / ITR-2), 31 August 2026 for non-audit business and professional filers (ITR-3 / ITR-4), and 31 October 2026 for companies and audit cases.
Why is the business deadline 31 August and not 31 July?
From AY 2026-27 the Finance Act 2026 made a permanent staggered structure. Non-audit business and professional filers (ITR-3 / ITR-4) get an extra month — to 31 August 2026 — while salaried filers stay on 31 July.
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 its tax-audit report (where applicable) by 30 September 2026.
When is the LLP or partnership firm ITR due?
A non-audit LLP or firm files ITR-5, generally by 31 July 2026. An audited firm or LLP files by 31 October 2026, with the audit report by 30 September. Confirm the exact date for your case, as the new business extension is read differently for ITR-5.
Can I file after the due date?
Yes. A belated return can be filed up to 31 December 2026 with a 234F late fee and 234A interest. After that, an updated return (ITR-U) can be filed up to 31 March 2031 with additional tax.
Can I revise my return if I made a mistake?
Yes. A revised return can be filed up to 31 March 2027 — free up to 31 December 2026, then a ₹5,000 fee (₹1,000 if income is up to ₹5 lakh) — or before your assessment is completed, whichever is earlier.
Does filing late affect my choice of tax regime?
It can. If you have business or professional income and want the old regime, Form 10-IEA must be filed by your original due date. Miss it and the new regime applies by default for that year.
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.
Let a CA firm track your deadlines and file on time
Whether it is your company's ITR-6, an LLP's ITR-5, advance tax, TDS or GST — we keep your calendar and handle the filings. Tell us your entity type and we will confirm every date that applies to you, so none slips.
Talk to a CA about my deadlinesThis article is for general information on income tax and compliance due dates for AY 2026-27 (FY 2025-26) and does not constitute tax, legal or financial advice. Due dates are subject to notifications and extensions issued by the CBDT and may differ for your specific facts. Verify the date applicable to your case, or consult a Chartered Accountant, before acting.