ITR Filing Deadline for FY 2025–26: The Complete Date-Wise Guide to AY 2026–27
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July 21, 2026
The ITR filing deadline for FY 2025–26 is not a single date. It depends on which ITR form you use, whether your accounts need a tax audit, what category of taxpayer you are, and whether transfer-pricing provisions apply to you. Most salaried individuals and pensioners filing ITR-1 or ITR-2 must file by 31 July 2026, while professionals and small business owners filing ITR-3 or ITR-4 without an audit requirement get an extra month, until 31 August 2026. Businesses under statutory audit have until 31 October 2026, and those with international or specified domestic transactions until 30 November 2026.
Filing after your applicable deadline attracts a late fee under Section 234F, interest under Section 234A on any unpaid tax, and can cost you the ability to carry forward certain losses or switch to the old tax regime. This guide walks through every deadline category for FY 2025–26 (AY 2026–27), the routes available if you miss the original date, and what changes this year now that the Income Tax Act, 2025 has also come into force.
What Is the ITR Filing Deadline for FY 2025–26?
For most individuals and HUFs not requiring a tax audit, the ITR filing deadline for FY 2025–26 (AY 2026–27) is 31 July 2026 for ITR-1 and ITR-2, and 31 August 2026 for ITR-3 and ITR-4. Businesses under audit must file by 31 October 2026, and transfer-pricing cases by 30 November 2026. No extension has been officially notified as of 21 July 2026.
FY 2025–26 vs AY 2026–27 Explained
FY 2025–26 is the financial year in which you earned the income, i.e., 1 April 2025 to 31 March 2026. AY 2026–27 is the assessment year in which that income is assessed and taxed, immediately following the financial year. You always select AY 2026–27, not FY 2025–26, on the e-filing portal when reporting income earned during FY 2025–26.
Although the Income Tax Act, 2025 came into force on 1 April 2026, your return for FY 2025–26 is governed entirely by the Income Tax Act, 1961, because the income was earned before the new Act took effect. Returns for income earned from 1 April 2026 onward (Tax Year 2026–27) will be filed under the new Act and won't be due until 2027.
ITR Deadlines at a Glance
The table below summarises the applicable due date for each taxpayer or return category for FY 2025–26 (AY 2026–27). The correct deadline depends on your audit status, not just your form number.
| Taxpayer / Return Category | Applicable Situation | Due Date | Important Condition |
|---|---|---|---|
| Individuals/HUF – ITR-1/ITR-2 | Salary, pension, up to two house properties, capital gains; no audit | 31 July 2026 | Standard non-audit deadline |
| Individuals/HUF/Firms – ITR-3/ITR-4 (non-audit) | Business or professional income, incl. presumptive taxation; no audit | 31 August 2026 | Permanent one-month extension from AY 2026–27 (Finance Act 2026) |
| Tax-audit cases | Business/profession where turnover or receipts exceed audit thresholds (Sec 44AB) | 31 October 2026 | Tax audit report (Form 3CA/3CB-3CD) due 30 September 2026 |
| Companies | All companies (audit mandatory) | 31 October 2026 | 30 November 2026 if transfer-pricing provisions apply |
| Firms/LLPs (non-audit) | Accounts not required to be audited | 31 July 2026 | — |
| Firms/LLPs (audit) | Accounts required to be audited | 31 October 2026 | — |
| Transfer-pricing cases | International / specified domestic transactions (Sec 92E) | 30 November 2026 | Form 3CEB due 31 October 2026 |
| Belated return | Original due date missed | 31 December 2026 | Or before completion of assessment, whichever is earlier |
| Revised return | Correcting an already-filed return | 31 March 2027 | Or before completion of assessment, whichever is earlier |
| Updated return (ITR-U) | Additional income disclosure after other windows close | 31 March 2031 | 48 months from end of AY 2026–27; additional tax 25%–70% |
Every date above assumes no further extension is announced. Always check the e-filing portal for the latest status before you file.
ITR Filing Deadline by Taxpayer Category
1. Salaried Individuals and Pensioners
If you have income from salary, pension, up to two house properties, capital gains, or other sources such as interest, and you don't need a tax audit, you'll typically file ITR-1 or ITR-2. Both are due by 31 July 2026. ITR-1 (Sahaj) now accepts up to two house properties, so more salaried filers can stay on the simpler form this year.
2. Freelancers and Professionals
Freelancers and professionals without a tax-audit requirement file ITR-3 or ITR-4 (if opting for presumptive taxation under Section 44ADA) by 31 August 2026. If your gross receipts exceed the audit threshold, or your turnover triggers Section 44AB, your due date shifts to 31 October 2026, along with a separate tax-audit-report deadline.
3. Individuals and HUFs with Business Income
The deadline depends entirely on whether your accounts require audit under Section 44AB. Non-audit business income (typically filed in ITR-3) is due 31 August 2026; audit cases are due 31 October 2026.
4. Presumptive Taxation Taxpayers
Businesses under Section 44AD, professionals under Section 44ADA, and goods-carriage operators under Section 44AE generally file ITR-4 by 31 August 2026. Opting for presumptive taxation doesn't automatically exempt you from audit — you still need to check whether your turnover, cash transactions, or a declared profit below the presumptive rate triggers Section 44AB for your specific facts.
5. Businesses Subject to Tax Audit
The ITR is due 31 October 2026, but the tax audit report (Form 3CA-3CD or 3CB-3CD) must be uploaded earlier, by 30 September 2026, so your auditor can certify the accounts before you file the return itself.
6. Transfer-Pricing Cases
If you have international transactions or specified domestic transactions requiring a report under Section 92E (Form 3CEB), your ITR is due 30 November 2026, and Form 3CEB must be filed by 31 October 2026.
7. Companies, Firms, and LLPs
Companies always require audit and file by 31 October 2026 (30 November 2026 if transfer-pricing provisions apply). Firms and LLPs not requiring audit file by 31 July 2026; those requiring audit file by 31 October 2026.
Which ITR Deadline Applies to You?
| Your Income Situation | Likely Return Category | Audit Relevance | Applicable Deadline |
|---|---|---|---|
| Salary or pension only | ITR-1 | No audit | 31 July 2026 |
| Salary + interest income | ITR-1 | No audit | 31 July 2026 |
| Salary + house-property income | ITR-1 / ITR-2 | No audit | 31 July 2026 |
| Salary + capital gains | ITR-2 | No audit | 31 July 2026 |
| Salary + freelance income | ITR-3 | Usually no audit | 31 August 2026 |
| Freelance/professional income, no audit | ITR-3 / ITR-4 | No audit | 31 August 2026 |
| Business income requiring audit | ITR-3 | Audit applies | 31 October 2026 |
| Presumptive business income (44AD) | ITR-4 | Generally no audit | 31 August 2026 |
| Presumptive professional income (44ADA) | ITR-4 | Generally no audit | 31 August 2026 |
| Transfer-pricing applicability | ITR-3 / ITR-5 / ITR-6 | TP audit (Form 3CEB) | 30 November 2026 |
Can an ITR Be Filed After the Due Date?
Yes. If you miss your applicable due date, the law gives you three distinct routes — a belated return, a revised return, and an updated return (ITR-U) — each with a different purpose, cost, and time limit.
| Basis | Belated Return | Revised Return | Updated Return (ITR-U) |
|---|---|---|---|
| Purpose | File a return not filed by the original due date | Correct errors/omissions in an already-filed return | Declare additional income after other windows close |
| Who may use it | Anyone who missed the Sec 139(1) due date | Anyone who filed under 139(1) or 139(4) | Any person, even if no earlier return was filed |
| Earlier return required? | No | Yes | No |
| Filing time limit | 31 Dec 2026, or before assessment, whichever earlier | 31 Mar 2027, or before assessment, whichever earlier | 48 months from end of AY 2026–27 (by 31 Mar 2031) |
| Fee / additional tax | Sec 234F fee + Sec 234A interest | None beyond normal tax and interest | Additional tax of 25%–70%, tiered by delay |
| Refund | Can be claimed | Can be claimed or increased | Cannot claim or increase a refund |
| Loss creation/carry-forward | Business & capital losses generally cannot be carried forward | Follows the status of the original return | Cannot create or increase a loss |
| Can be revised again? | Yes, within the window | Yes, multiple times within the window | No — only one ITR-U per AY |
| Major restriction | Loses several loss carry-forward and regime-choice benefits | Must correct a genuine error, not add fresh claims post-scrutiny | Barred during search/survey/assessment proceedings |
Belated Income Tax Return Deadline
A belated return is simply your original ITR filed after the due date under Section 139(1). For AY 2026–27, you can file a belated return under Section 139(4) on or before 31 December 2026, or before completion of the assessment, whichever is earlier.
Filing late attracts a fee under Section 234F — ₹1,000 if your total income is up to ₹5,00,000, and ₹5,000 in all other cases — plus interest under Section 234A on any tax remaining unpaid past the original due date.
Beyond the monetary cost, a belated return carries real disadvantages: you cannot carry forward business or capital losses, and if you have business or professional income and wanted to opt for the old tax regime, that option has already closed.
Revised Return Deadline
A revised return lets you correct a genuine error or omission in a return you've already filed — whether that was an original return under Section 139(1) or a belated return under Section 139(4). Under Section 139(5), the deadline for AY 2026–27 is 31 March 2027, or before completion of assessment, whichever is earlier.
A revised return can itself be revised again any number of times within this window.
Updated Return (ITR-U)
ITR-U, filed under Section 139(8A), is a separate route available even to taxpayers who never filed an original, belated, or revised return for the year. Following the Finance Act, 2025 amendment, the window for AY 2026–27 runs for 48 months from the end of the assessment year — that is, up to 31 March 2031.
ITR-U can only be used to report additional income and pay additional tax. You cannot use it to claim or increase a refund, create or increase a loss, or reduce previously reported tax liability. It's also unavailable once search, survey, or assessment proceedings are underway against you, and only one ITR-U can be filed per assessment year.
The cost rises the longer you wait, calculated as additional income-tax on top of the tax and interest otherwise payable:
What Happens if You Miss the ITR Deadline?
1. Interest Under Section 234A
If you have unpaid tax after your due date, interest accrues at 1% per month or part of a month on the outstanding amount, from the day after the due date until the date you actually file. Even filing one day late means a full month's interest is charged, since any part of a month counts as a whole month.
2. Late-Filing Fee Under Section 234F
| Total Income | Late Fee (if filing is legally required) |
|---|---|
| Up to ₹5,00,000 | ₹1,000 |
| Above ₹5,00,000 | ₹5,000 |
| Below basic exemption limit, no mandatory-filing condition triggered | No fee — filing was never mandatory for that year |
Has the ITR Deadline Been Extended?
As of 21 July 2026, no official extension has been notified for the 31 July 2026 due date applicable to ITR-1 and ITR-2 filers. Unlike some previous years, this year's ITR forms and filing utilities were released on schedule — ITR-1 and ITR-4 went live on 1 May 2026, followed by ITR-2 and ITR-3 — and the department has signalled it does not expect to repeat a prior extension that was driven by delayed forms.
Final Thoughts
The ITR filing deadline for FY 2025–26 isn't one date for everyone — it's 31 July 2026 for most salaried taxpayers, 31 August 2026 for non-audit business and professional filers, and later dates for audit and transfer-pricing cases.
Your actual due date comes down to your ITR form, your audit status, and your income profile, so it's worth confirming yours early rather than assuming. Filing ahead of your deadline, rather than at the edge of it, gives you room to fix errors, reconcile AIS mismatches, and avoid the interest and fees that come with a late or belated return. Whatever your category, it's worth checking the Income Tax Department's e-filing portal directly for the latest confirmed due date before you file.
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