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Income Tax· Updated Jul 2026· 7 min read· By CA Sumit Chandwani· AY 2026-27

ITR Filing Last Date for AY 2026-27: The Complete Deadline Calendar

There is no single ITR deadline this year. Your last date depends on which form you file and whether your accounts need an audit. Here is the full calendar, in plain language, with the exact penalties for missing your date.

What's in this guide
  1. Key deadlines
  2. Which date applies to you
  3. What missing it costs
  4. If you have already missed it
  5. Get it filed

For AY 2026-27 (income earned in FY 2025-26), the Income Tax Department has moved to a staggered deadline calendar. The old "everyone files by 31 July" rule no longer holds, and filing under the wrong assumption can cost a late fee of up to ₹5,000 plus lost benefits.

Key ITR deadlines for AY 2026-27

TaxpayerITR formLast date
Salaried, pensioners, most individualsITR-1 / ITR-231 July 2026
Business & professionals, non-auditITR-3 / ITR-431 August 2026
Taxpayers requiring auditITR-3 / 5 / 631 October 2026
Belated / late returnAny31 December 2026
Revised returnAny31 March 2027

Which date applies to you

If you are a salaried employee or pensioner, or you have income from interest, one or two house properties and some capital gains, you are almost certainly on the 31 July 2026 deadline (ITR-1 or ITR-2). A helpful change this year: ITR-1 now covers income from up to two house properties, so many people who previously needed the more complex ITR-2 can stay on the simpler form.

If you run a business or work as a freelancer or professional and your accounts do not require an audit, you now get an extra month, to 31 August 2026. This split was made permanent by the Finance Act 2026, so it is not a one-off extension.

What missing your deadline costs

File after your due date and your return becomes a belated return, carrying a late fee under Section 234F: ₹1,000 if total income is up to ₹5 lakh, ₹5,000 otherwise. Interest under Section 234A applies on any unpaid tax, and you lose the right to carry forward business and capital losses. The point that surprises people most: a belated return can only be filed under the new tax regime, even if you had opted for the old regime earlier.

If you have already missed it

Do not skip filing altogether. You can still file a belated return up to 31 December 2026, and beyond that an updated return (ITR-U) is available for up to 48 months. The sooner you file, the lower the interest, so the practical advice is simply to file now rather than wait.

Get your return filed before the deadline

With the salaried deadline days away, the portal slows down and small errors get expensive. If you want a Chartered Accountant to review and file correctly, our Income Tax & ITR filing service handles the whole process. Get a free consultation and we will tell you exactly which form and date apply to you, or get your ITR filed before the deadline now.

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The ITR Filing Checklist for AY 2026-27

Every document, deadline and deduction in one clean checklist, so your return is filed right and your refund isn't delayed. We'll email it now.

Frequently asked questions

When is a tax audit mandatory under Section 44AB?
For a business, when turnover exceeds ₹1 crore, or ₹10 crore if cash transactions stay under 5% of both receipts and payments. For a professional, when gross receipts exceed ₹50 lakh. It is also mandatory if you opt out of a presumptive scheme like 44AD or 44ADA and declare profits below the presumptive rate while your income exceeds the basic exemption limit.

Frequently asked questions

What is the ITR filing last date for AY 2026-27?
For most salaried individuals filing ITR-1 or ITR-2, the last date is 31 July 2026. Non-audit business and professional taxpayers filing ITR-3 or ITR-4 have until 31 August 2026, and audit cases until 31 October 2026.
Can I file my ITR after 31 July 2026?
Yes, you can file a belated return under Section 139(4) up to 31 December 2026, but a late fee under Section 234F and interest under Section 234A will apply and you cannot carry forward certain losses.
Will the ITR deadline be extended?
The government extends deadlines only through an official CBDT notification and only in exceptional circumstances. You should not assume an extension will be granted.
What is the late fee for filing ITR after the due date?
Under Section 234F the late fee is ₹1,000 if total income does not exceed ₹5 lakh, and ₹5,000 in any other case, plus interest on any unpaid tax.

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