adminTax season is here. For income earned in FY 2025-26, you file your return in Assessment Year 2026-27 — and picking the correct ITR form is the first step to a smooth, notice-free filing. Here is a clear guide to which form fits you, the deadlines, and what to keep ready.
Key deadlines for AY 2026-27
- 31 July 2026 — due date for individuals and HUFs whose accounts do not require audit (ITR-1, 2, 3, 4).
- 31 October 2026 — due date where a tax audit applies.
- 31 December 2026 — last date for a belated or revised return (with applicable late fee under Section 234F).
Which ITR form should you file?
| Form | Who should file |
|---|---|
| ITR-1 (Sahaj) | Resident individual with total income up to ₹50 lakh from salary, one house property, and other sources (interest). Long-term capital gains up to ₹1.25 lakh under Section 112A are now allowed. |
| ITR-2 | Individuals/HUF with no business income but who have capital gains, more than one house property, foreign income or assets, or income above ₹50 lakh. |
| ITR-3 | Individuals/HUF earning income from a business or profession. |
| ITR-4 (Sugam) | Resident individual/HUF/firm (not LLP) opting for presumptive taxation under Sections 44AD, 44ADA or 44AE, with income up to ₹50 lakh. |
| ITR-5/6/7 | Firms and LLPs (5), companies (6), and trusts/institutions (7). |
Documents to keep ready
- PAN and Aadhaar (must be linked)
- Form 16 from your employer
- Form 26AS and the Annual Information Statement (AIS/TIS)
- Bank and interest certificates, capital gains statements
- Proof of deductions (80C, 80D, home loan interest, etc.) if you use the old regime
A few tips to avoid notices
Reconcile your income with Form 26AS and AIS before filing — mismatches are the most common reason for a notice. Choose your tax regime carefully (the new regime is the default), report all bank interest and capital gains, and e-verify your return within 30 days, or it is treated as not filed.
MoreofTax handles your return end to end. Call +91 96575 53795 or email contact@moreoftax.com. Estimate your liability first with our Income Tax Calculator.
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Frequently Asked Questions
What is the last date to file ITR for AY 2026-27?
For individuals and HUFs not requiring an audit, the due date is 31 July 2026. A belated or revised return can be filed up to 31 December 2026 with a late fee.
Can a salaried person file ITR-1?
Yes, if you are a resident with total income up to ₹50 lakh from salary, one house property and other sources. If you have capital gains above ₹1.25 lakh, multiple properties, or foreign assets, use ITR-2.
What happens if I miss the ITR deadline?
You can still file a belated return up to 31 December 2026 with a late fee under Section 234F (up to ₹5,000, or ₹1,000 if income is below ₹5 lakh) and interest on any unpaid tax.