The ITR last date for AY 2026-27 (income of FY 2025-26) depends on who you are: 31 July for ITR-1 and ITR-2 filers, 31 August for business and professional filers who need no audit, and 21 November for audit cases after the CBDT extended their date. Transfer pricing cases have until 30 November.
The 31 August date is new. The Finance Act, 2026 split the old single 31 July deadline, so ITR-3 and ITR-4 filers without audit now get an extra month. Missed every date? A belated return is still possible until 31 December, with a fee. Before you rely on any date, look for the latest notice on the e-filing portal, because the CBDT can extend them.
Quick facts
ITR-1 and ITR-2
31 July for AY 2026-27Business, no audit (ITR-3, ITR-4)
31 August for AY 2026-27Tax audit report
21 October (extended)Audit cases ITR
21 November (extended)Transfer pricing
30 NovemberBelated return
31 DecemberLate fee (234F)
₹5,000; ₹1,000 if income up to ₹5 lakh
ITR last date for each type of taxpayer, AY 2026-27
| Who files | Usual form | Last date for AY 2026-27 |
|---|---|---|
| Salaried, pensioners, investors (no business income) | ITR-1 or ITR-2 | 31 July |
| Business or profession, accounts not audited | ITR-3 or ITR-4 (and ITR-5 for non-audit firms) | 31 August |
| Accounts audited under 44AB or any other law | ITR-3, ITR-5, ITR-6 or ITR-7 | 21 November (was 31 October) |
| Cases needing a transfer pricing report (92E) | ITR-3, ITR-5 or ITR-6 | 30 November |
| Belated return under section 139(4) | Any | 31 December |
| Revised return under section 139(5) | Any | 31 March, the close of AY 2026-27 |
Revised returns filed after 31 December attract a fee under the new section 234I. Updated returns (ITR-U) run on a separate 48-month clock from the end of the assessment year.
ITR date extended? What the CBDT changed
For AY 2026-27 the CBDT moved only the audit dates. Its press release shifted the tax audit report from 30 September to 21 October and the audit-case return from 31 October to 21 November. There was no general extension for salaried filers; their 31 July date stood.
Extensions are not automatic and come only through a CBDT order or press release. Earlier years show both outcomes: for AY 2025-26 the non-audit date was pushed to 15 September and then by one more day to 16 September, because the forms came out late. Do not plan around an extension you have only heard about.
| Year | Category | Original | Final |
|---|---|---|---|
| AY 2026-27 | Audit cases | 31 October | 21 November |
| AY 2026-27 | Tax audit report | 30 September | 21 October |
| AY 2025-26 | Non-audit filers | 31 July | 16 September |
What a missed date costs
| Consequence | Detail |
|---|---|
| Late fee, section 234F | ₹5,000, or ₹1,000 when total income is up to ₹5 lakh; nil if income is below the basic exemption |
| Interest, section 234A | 1% a month on unpaid tax from the day after the due date |
| Losses | Business and capital losses of the year cannot be carried forward |
| Regime choice for business filers | Opting out of the new regime needs Form 10-IEA by the due date |
| Refund interest | Interest on the refund runs only from the filing date, not from 1 April |
More detail is on the 234F penalty page.
Worked example: filing in November
An investor files late. Neha, a salaried person with share gains, should have filed ITR-2 by 31 July for AY 2026-27. She files on 20 November. Her total income is ₹9,40,000 and after TDS she still owes ₹18,000.
Step 1: late fee under 234F is ₹5,000, because income is above ₹5 lakh. Step 2: interest under 234A runs from 1 August to 20 November. August, September and October are full months and November counts as a fourth. 1% × 4 × ₹18,000 = ₹2,880. Step 3: total extra cost is ₹7,880, paid with the ₹18,000 before filing.
Had she filed by 31 July, she would have paid only the ₹18,000.
Other dates that sit around the return
| Event | Date |
|---|---|
| Last advance tax instalment for FY 2025-26 | 15 March |
| Employer TDS return for the March quarter | 31 May |
| Form 16 issued by employers | By 15 June |
| E-verification after filing | Within 30 days |
| ITR-U for AY 2026-27 | 48 months from the end of AY 2026-27 |
Advance tax dates are covered on advance tax due dates.
Tax year 2026-27: dates under the new Act
Money you earn on or after 1 April 2026 is counted in tax year 2026-27, governed by the Income-tax Act, 2025. That return can only be filed once the tax year closes, and the 2025 Act carries forward the idea of separate dates for non-business, non-audit business and audit cases. The exact dates for that return will be shown on the portal; this page will add them once they apply.
ITR pages linked from this hub
| Page | What it answers |
|---|---|
| 234F late fee | How much a missed deadline costs |
| ITR-U | The 48-month window after the regular dates close |
| Filing walk-through | Getting the return in before the cut-off |
| Form chooser | Which return applies, and so which date |
| ITR-1 Sahaj | Salaried and pension returns due by 31 July |
| ITR-2 | Investors and NRIs without business income |
| ITR-3 | Business or profession, with or without audit |
| ITR-4 Sugam | Presumptive filers on the 31 August date |
| ITR-5, ITR-6, ITR-7 | Firms, companies and trusts, often audit cases |
| Salaried returns | Employees racing the July deadline |
| Express ITR | A fast filing when time is short |
| E-verify | The 30-day clock that starts after upload |
| Portal login | Getting in when the site is busy near a deadline |
| AIS and 26AS | Data to check before you rush to file |
| 143(1) intimation | The processing notice that follows filing |
| Refund status | When a filed return turns into money back |
| Delayed refunds | Why late filers often wait longer |
| Password for ITR PDFs | Opening the acknowledgement you download |
| Helplines | Support lines when the portal fails on the last day |
| ITR basics | What a return is and who must file |
Due dates here are collected for general reference only. They change by notification, sometimes late; so recheck the live date on the department's portal, or ask your chartered accountant, before acting on it.
Sources we checked
- Income-tax Act, 1961, section 139
- Finance Act, 2026
- CBDT press release on AY 2026-27 audit due dates
- Income-tax Act, 1961, sections 234A and 234F
Frequently asked questions
What is the income tax filing last date for AY 2026-27?
Salary and investment returns on ITR-1 or ITR-2 closed on 31 July. Non-audit business returns closed on 31 August, and audited accounts have until 21 November. Late filing stays open until 31 December.
Has the itr filing last date been extended for AY 2026-27?
Only for audit cases. The CBDT moved the tax audit report to 21 October and the return to 21 November. The 31 July and 31 August dates were not extended.
Why is the business ITR due date 31 August now?
The Finance Act, 2026 changed section 139(1) so that business and professional taxpayers without audit get a separate date, 31 August, starting with AY 2026-27.
Can I still file after the income tax return last date?
Yes, as a belated return until 31 December for AY 2026-27, with the 234F fee and 234A interest. After that, only an updated return (ITR-U) is possible.
What is the itr due date for a revised return?
A revised return for AY 2026-27 can be filed until 31 March, the end of the assessment year, but revisions after 31 December carry a fee under section 234I.