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Tax Calendar

ITR Filing Deadlines 2026 — AY 2026-27

Every income-tax return deadline for FY 2025-26. File by July 31 to avoid late fees; file by December 31 to avoid the additional-tax ITR-U window.

Last updated

Key dates at a glance

DateEventWho
July 31, 2026ITR filing deadline — individuals, HUF, non-audit casesIncludes salaried and most self-employed without audit
September 30, 2026Tax audit report (Form 3CD) upload deadlineFor businesses with turnover > ₹1 cr and professionals > ₹50L
October 31, 2026ITR filing deadline — tax audit casesSection 44AB applicable taxpayers
November 30, 2026ITR filing deadline — transfer pricing casesInternational transactions / specified domestic transactions
December 31, 2026Belated + revised return deadlineLast chance before ITR-U with additional tax

Late-fee rules (Section 234F)

  • If total income > ₹5,00,000 and you file after Jul 31 but by Dec 31: ₹5,000 late fee.
  • If total income ≤ ₹5,00,000: the late fee is capped at ₹1,000.
  • If income < basic exemption limit (₹3L under new regime, ₹2.5L under old): no late fee.
  • Plus interest under Sec 234A (1%/month on unpaid tax), 234B (1%/month on underpaid advance tax), 234C (1%/month on advance-tax instalment shortfalls).

Updated return (ITR-U) — for missed / corrected filings after Dec 31

Section 139(8A) allows you to file ITR-U up to 48 months from the end of the assessment year — but with significant additional tax:

  • Within 12 months of AY end: +25% of total tax + interest
  • 12–24 months: +50%
  • 24–36 months: +60%
  • 36–48 months: +70%

ITR-U cannot be used to reduce tax, claim a refund, or carry forward fresh losses. It's a one-way top-up mechanism, not a do-over.

Filing tips — avoid the common last-minute mistakes

  • Reconcile Form 26AS + AIS + TIS before filing. Mismatches between employer TDS, bank interest, and capital gains statements cause the vast majority of automated defect notices.
  • e-Verify within 30 days of filing. Unverified returns are treated as not filed — you lose the deadline protection even if you filed on time.
  • Pay self-assessment tax before filing, not after. The ITR won't accept submission if Section 234B interest on unpaid tax isn't included.
  • Use the correct ITR form. ITR-1 (salary + 1 house + other sources < ₹50L), ITR-2 (capital gains / foreign assets / > 1 house), ITR-3 (business/profession), ITR-4 (presumptive). Our which-ITR wizard takes 30 seconds.

Frequently asked questions

What is the ITR filing deadline for salaried individuals in 2026?

For FY 2025-26 (Assessment Year 2026-27), salaried individuals and other non-audit taxpayers must file by July 31, 2026. The deadline has been extended in past years (CBDT typically announces extensions in late July) but do not plan around it — file by the statutory date.

What is the late-filing fee under Section 234F?

If your total income exceeds ₹5,00,000: ₹5,000 if filed after the deadline but before Dec 31, 2026. If income ≤ ₹5,00,000: the maximum late fee is ₹1,000 regardless of when you file. Interest under Sections 234A/B/C on any unpaid tax applies separately and can be far larger than the late fee itself.

Can I still file after December 31, 2026?

Yes — via the "updated return" window (ITR-U) under Section 139(8A). You have up to 48 months from the end of the relevant assessment year, but you must pay additional tax: 25% extra if filed within 12 months of the AY end, 50% if within 24 months, 60% if within 36 months, 70% if within 48 months. Plus regular interest. ITR-U cannot be used to claim a refund, reduce tax liability, or carry forward losses.

When is the deadline for businesses requiring tax audit?

October 31, 2026 for most tax-audit cases under Section 44AB. This covers businesses with turnover > ₹1 crore (₹10 cr if cash receipts/payments are below 5%) and professionals with gross receipts > ₹50 lakh. The tax audit report (Form 3CD) itself must be uploaded by September 30, 2026.

What is the deadline for a revised return?

December 31, 2026 — same as the belated return deadline. If you spot an error in a filed return, you can revise it any number of times before Dec 31 of the following AY. After that, ITR-U is your only option (with the additional-tax penalty noted above).

Official reference: incometax.gov.in — filing portal + downloadable forms.