ITR Filing Due Dates for AY 2026-27
There is no single ITR deadline any more. Budget 2026 staggered the dates, so yours depends on which return form applies to you. Here is every category, with the late fees and belated-return windows that follow.
Salaried / pensioners
31 July 2026
Filing ITR-1 or ITR-2, no business income. Unchanged.
Business / professional, no audit
31 August 2026
Filing ITR-3 or ITR-4. One month more, new in Budget 2026.
Every ITR due date for AY 2026-27
Budget 2026 split the old single 31 July deadline in two, giving non-audit business and professional filers an extra month. The table below covers every category.
| Who you are | Form | Due date |
|---|---|---|
| Salaried individuals, pensioners and most other individuals | ITR-1, ITR-2 | |
| Business and professional income, no tax audit required | ITR-3, ITR-4 | |
| Firms, LLPs and trusts not requiring audit | ITR-5, ITR-7 | |
| Taxpayers requiring a tax audit | ITR-3, ITR-5, ITR-6 | |
| Cases with international or specified domestic transactions | ITR-6 with Form 3CEB |
- ITR-1, ITR-2 — 31 July 2026
- Applies where no tax audit is required and you have no business or professional income. This is the date most coverage quotes, and it did not change in Budget 2026.
- ITR-3, ITR-4 — 31 August 2026
- Extended by one month in Budget 2026. Covers freelancers, consultants, F&O and intraday traders, and presumptive-taxation cases under Sections 44AD and 44ADA where no audit applies.
- ITR-5, ITR-7 — 31 August 2026
- Non-audit partnership firms and LLPs, and trusts falling within the extended category, also get the 31 August date.
- ITR-3, ITR-5, ITR-6 — 31 October 2026
- Where a Section 44AB audit applies — companies, and businesses crossing the turnover thresholds. The audit report itself is due one month earlier, by 30 September 2026.
- ITR-6 with Form 3CEB — 30 November 2026
- Where a transfer pricing report under Section 92E is required. Form 3CEB is due by 31 October 2026.
Which date applies to you
The deciding question is not how much you earn but what kind of income you have, and whether an audit applies.
- Salary, pension, interest, rent or capital gains only, and no business income — 31 July 2026.
- Freelance, consulting or professional receipts, no audit — 31 August 2026.
- F&O, intraday or other trading income, no audit — 31 August 2026, because trading income is business income.
- Presumptive taxation under Section 44AD or 44ADA, no audit — 31 August 2026.
- Any case where a Section 44AB tax audit applies — 31 October 2026.
A salaried person who also trades F&O has business income, so the 31 August date applies to the whole return — you do not file twice. If you are unsure which bucket you fall into, that is usually a sign the form itself needs checking.
If you miss your due date
| Option | Last date |
|---|---|
| Belated return | |
| Revised return | |
| Updated return (ITR-U) |
- Belated return
- If you miss your due date you can still file a belated return under Section 139(4) until 31 December 2026, with a late fee under Section 234F and interest under Section 234A.
- Revised return
- To correct a mistake in a return you already filed, file a revised return under Section 139(5) by 31 December 2026. There is no fee for revising.
- Updated return (ITR-U)
- An updated return under Section 139(8A) can be filed up to 48 months from the end of the assessment year — so 31 March 2030 for AY 2026-27. It requires additional tax of 25% to 70% of the tax and interest, depending on how late you file, and cannot be used to claim a refund or increase a loss.
Late filing fee under Section 234F
| Total income | Fee |
|---|---|
| Total income up to ₹5 lakh | ₹1,000 |
| Total income above ₹5 lakh | ₹5,000 |
| Income below the basic exemption limit | Nil, where filing was not mandatory |
The fee is rarely the real cost. Filing after your due date forfeits the right to carry forward business, F&O and capital losses under Section 139(1). For a trader sitting on a large F&O loss, that can be worth far more than the ₹5,000 penalty. Only house property loss survives a late filing.
Advance tax instalments for FY 2026-27
Separate from filing, advance tax is payable in four instalments once your net liability after TDS reaches ₹10,000 for the year. Shortfalls attract interest under Sections 234B and 234C.
| Due date | Cumulative tax payable |
|---|---|
| 15 June 2026 | 15% |
| 15 September 2026 | 45% |
| 15 December 2026 | 75% |
| 15 March 2027 | 100% |
Work out your own instalments with the advance tax calculator.
Frequently asked questions
What is the last date to file ITR for AY 2026-27?
It depends on which return you file. Salaried individuals and pensioners filing ITR-1 or ITR-2 must file by 31 July 2026. Non-audit business and professional cases filing ITR-3 or ITR-4 have until 31 August 2026, one month more than before, following Budget 2026. Audit cases file by 31 October 2026, and transfer pricing cases by 30 November 2026.
Has the 31 July 2026 ITR deadline been extended?
Not for salaried taxpayers. The 31 July date still stands for ITR-1 and ITR-2 filers. What changed in Budget 2026 is that non-audit business and professional cases filing ITR-3, ITR-4, ITR-5 or ITR-7 were moved to 31 August. So the answer to "has the deadline been extended" depends entirely on which form applies to you.
Who can file ITR by 31 August 2026?
Anyone with business or professional income who does not require a tax audit: freelancers, consultants, F&O and intraday traders, small businesses, and those using presumptive taxation under Sections 44AD or 44ADA. Non-audit firms, LLPs and certain trusts filing ITR-5 or ITR-7 also qualify. If you only have salary, pension, capital gains or interest income, your date remains 31 July.
When is the ITR deadline for F&O and intraday traders?
31 August 2026 if no tax audit applies, because F&O and intraday income is business income reported in ITR-3. If a Section 44AB audit is required, the date is 31 October 2026. Traders are among the clearest beneficiaries of the Budget 2026 change, and many still assume 31 July applies to them.
What is the penalty for filing ITR after the due date?
A late fee under Section 234F of ₹1,000 where total income is up to ₹5 lakh, and ₹5,000 above that. On top of the fee, interest under Section 234A runs at 1% per month on any unpaid tax. Filing late also blocks you from carrying forward business and capital losses, which is often far more expensive than the fee itself.
Can I file ITR after 31 December 2026?
Not as a belated or revised return — both close on 31 December 2026. After that your only route is an updated return (ITR-U) under Section 139(8A), available up to 48 months from the end of the assessment year, so until 31 March 2030 for AY 2026-27. An ITR-U requires additional tax of 25% to 70% on top of the tax and interest, and cannot be used to claim a refund or increase a reported loss.
What happens to my losses if I file late?
You lose the right to carry them forward. Business losses, F&O losses and capital losses can only be carried forward if the return is filed by the original due date under Section 139(1). House property loss is the exception — it survives a late filing. For a trader carrying a large F&O loss, missing the date can cost far more in future tax than the late fee.
Does filing late delay my refund?
Usually yes. Returns filed by the due date are generally processed first, and interest on your refund under Section 244A is calculated from the date of filing rather than from the start of the assessment year when you file late — so a late filing can reduce the interest you receive on top of delaying the refund itself.
What are the advance tax due dates?
For FY 2026-27: 15% by 15 June 2026, 45% cumulative by 15 September 2026, 75% by 15 December 2026 and 100% by 15 March 2027. Advance tax applies once your net liability after TDS reaches ₹10,000 for the year. Shortfalls attract interest under Sections 234B and 234C.
Which Income Tax Act applies to AY 2026-27 returns?
The Income-tax Act, 1961. The new Income-tax Act, 2025 came into force on 1 April 2026 and applies from Tax Year 2026-27 onward, so returns for FY 2025-26 filed in 2026 are still governed by the 1961 Act and its familiar section numbers.
Sources
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