The income tax return filing calendar 2026–27 lists the deadlines for reporting income earned between 1 April 2025 and 31 March 2026. The regular ITR filing last date is 31 July 2026 for most salaried and other eligible non-business taxpayers, 31 August 2026 for applicable non-audit business and professional cases, and 21 November 2026 for specified audit cases after a CBDT extension. Applicable transfer-pricing cases generally have a 30 November 2026 deadline. Taxpayers who miss their original deadline may be able to file a belated return by 31 December 2026, subject to the law and assessment status.
Important update: On 28 September 2026, CBDT extended the deadline for filing ITRs in specified audit cases from 31 October to 21 November 2026, and the corresponding tax audit report deadline from 30 September to 21 October 2026. The extension does not automatically apply to every taxpayer.
Income Tax Return Filing Calendar 2026–27 at a Glance
| Due date | Return or compliance requirement | Who it generally applies to |
|---|---|---|
| 31 July 2026 | Regular income tax return | Eligible salaried individuals and other non-business, non-audit taxpayers |
| 31 August 2026 | Regular income tax return | Specified non-audit businesses, professionals, and eligible trusts |
| 21 October 2026 | Tax audit report (extended) | Specified audited taxpayers covered by CBDT’s extension |
| 21 November 2026 | Income tax return (extended) | Specified audited taxpayers covered by CBDT’s extension |
| 30 November 2026 | Regular ITR for applicable transfer-pricing cases | Taxpayers required to furnish a report under section 92E, subject to any specific extension |
| 31 December 2026 | Belated ITR | Eligible taxpayers who missed their original filing date |
| 31 March 2027 | Revised ITR | Eligible taxpayers correcting an already filed return, or before assessment completion if earlier |
Note: These dates relate to AY 2026–27 (income earned in FY 2025–26). Tax rules and filing obligations differ by taxpayer and can change through notifications. Verify your case on the Income Tax e-Filing Portal before submitting.
What Is an Income Tax Return Filing Calendar?
An income tax return filing calendar is a schedule of important deadlines for submitting income tax returns, tax audit reports, and related documents to the Income Tax Department. It helps individuals, freelancers, proprietors, partnerships, LLPs and companies plan their tax compliance.
Financial year vs assessment year: Income earned from 1 April 2025 to 31 March 2026 belongs to FY 2025–26 and is generally reported in AY 2026–27. The Income-tax Act, 2025 introduced a new ‘tax year’ framework from 1 April 2026; the filing of returns relating to FY 2025–26 continues to be governed by the Income-tax Act, 1961. This distinction matters when selecting a year on the e-filing portal.
ITR Filing Last Date for Different Taxpayers in 2026
Salaried individuals and other non-business taxpayers
The regular income tax return filing last date for AY 2026–27 is 31 July 2026 for most individual taxpayers filing non-audit returns, including eligible ITR-1 and ITR-2 filers. A salaried person with capital gains or other income may need a different ITR form, but that alone does not automatically move the filing deadline to the business category.
Before filing, reconcile the figures in your Form 16, Annual Information Statement (AIS) and Form 26AS.
Proprietors, small businesses and professionals not requiring an audit
The regular filing deadline is 31 August 2026 for eligible taxpayers with business or professional income whose accounts are not required to be audited. This includes qualifying sole proprietors and professionals; the exact treatment depends on the return category and applicable provisions.
Example: A shopkeeper who runs a proprietorship and is not subject to a tax audit may fall under the 31 August category, rather than the salaried-person deadline. Confirm the return form and audit status before relying on the date.
Partnership firms, LLPs, trusts and companies
The due date depends on whether the entity must undergo an audit and whether transfer-pricing provisions apply. Eligible non-audit business and trust cases have a 31 August 2026 regular deadline, while specified audited cases covered by the CBDT order have until 21 November 2026. LLPs and companies must examine their statutory audit and income-tax filing requirements rather than assuming all entities share the same date.
Taxpayers required to undergo a tax audit
For specified audit cases under section 139(1), CBDT extended the income tax return due date to 21 November 2026 and the relevant tax audit report deadline to 21 October 2026. The audit report and return are different compliance tasks: an audit report is not a substitute for filing an ITR.
Transfer-pricing cases
Taxpayers required to furnish the report under section 92E generally have an ITR deadline of 30 November 2026 for AY 2026–27. This category follows different rules from the audit cases covered by the September extension. Check the government portal for any case-specific announcement.
Month-Wise ITR Filing Calendar: July 2026 to March 2027
| Month | Key date | Action |
|---|---|---|
| July 2026 | 31 July | General non-business ITR deadline |
| August 2026 | 31 August | Eligible non-audit business, professional and trust ITR deadline |
| September 2026 | 28 September | CBDT announced the extension for specified audit cases |
| October 2026 | 21 October | Extended audit-report deadline for specified cases |
| November 2026 | 21 November; 30 November | Extended audit-case ITR deadline; general transfer-pricing deadline |
| December 2026 | 31 December | Last date for eligible belated returns |
| January–March 2027 | 31 March | Deadline to file an eligible revised return, unless assessment completes earlier |
This is an ITR-focused filing calendar, not a complete schedule of TDS, TCS, advance tax or GST obligations. Businesses should track those separately; see our guide to TDS provisions for businesses.
What Changed in the ITR Due Dates for AY 2026–27?
Three developments are especially important:
- Separate 31 August deadline for qualifying non-audit business cases: Budget 2026 provided more time for eligible business, professional and trust taxpayers. The 31 July deadline continues for eligible ITR-1/ITR-2 filers.
- Extension for specified audit cases: The 31 October ITR deadline moved to 21 November 2026, with the corresponding audit-report date moved to 21 October 2026, under CBDT Circular No. 07/2026.
- Revised and belated returns have different end dates: A belated return can generally be submitted until 31 December 2026, while the relevant revised-return window runs until 31 March 2027 or completion of assessment, whichever is earlier. These are not interchangeable.
Belated, Revised and Updated Returns: What’s the Difference?
| Type of return | When to use it | Key point |
|---|---|---|
| Original return | You are filing within your applicable regular due date | Use the appropriate ITR form for your income and status |
| Belated return | You missed the original filing deadline | Generally available until 31 December 2026 for AY 2026–27, subject to conditions |
| Revised return | You need to correct a valid original or belated return | Generally until 31 March 2027 for AY 2026–27, or assessment completion if earlier |
| Updated return (ITR-U) | You need to report qualifying additional income after the normal window | Subject to statutory eligibility, additional tax and a separate time limit |
Example: If an eligible taxpayer missed the 31 July deadline and files on 15 December 2026, that filing is generally a belated return. If the taxpayer later discovers a reporting error, they may be eligible to revise it by the applicable revised-return deadline. An updated return is governed by separate restrictions and is not a general replacement for all missed or incorrect returns.
What Happens If You Miss the Income Tax Return Filing Deadline?
Missing the original due date does not always mean filing is impossible, but it can have financial and compliance consequences.
Late-filing fee under Section 234F
For a belated return, the fee can generally be ₹1,000 if total income does not exceed ₹5 lakh, or ₹5,000 if total income exceeds ₹5 lakh, where section 234F applies. A fee may not arise in every case, including where filing is not mandatory. Interest on unpaid tax may also be applicable under the relevant provisions.
Interest, losses and other consequences
Late filing may result in interest where tax remains unpaid and may restrict carry-forward of certain losses, subject to statutory exceptions. Refund processing can also be delayed. If the filing window has closed, seek professional advice about whether a permitted updated return or other legal route is available.
Revised-return fee after December
An additional late revision fee under Section 234I may apply to certain revised returns submitted after 31 December 2026. Do not confuse this with the Section 234F late-filing fee for a belated return. Check the current portal guidance when revising an ITR.
Documents to Keep Ready Before Filing an ITR
Most taxpayers should collect and cross-check the documents relevant to their circumstances:
- PAN, Aadhaar and bank details linked to the taxpayer.
- Form 16 for salary and, where relevant, Form 16A for non-salary TDS.
- Form 26AS, AIS and TIS to cross-check tax credits and reported financial transactions.
- Interest certificates, investment proofs and capital-gain statements, where applicable.
- Business sales, purchase, expense and payment records for proprietors, traders and professionals.
- Tax audit report and financial statements, where an audit is required.
- Advance tax and self-assessment tax challans, where relevant.
For a business, organise invoices and supporting records before your accountant prepares the return. A reliable daybook report can help review daily transactions, while accurate journal entries support year-end reconciliation.
How to File an Income Tax Return Online in India
- Visit the official Income Tax e-Filing Portal and sign in using the appropriate credentials.
- Choose the income tax return filing service and select Assessment Year 2026–27 for income earned in FY 2025–26.
- Select the applicable taxpayer status, ITR form and filing category. Do not choose the form based only on which one looks simplest.
- Review pre-filled information. Reconcile income, deductions, tax payments and TDS/TCS with your records.
- Declare all relevant income and disclosures, calculate tax and pay any remaining liability, where applicable.
- Validate the return, submit it and retain the acknowledgement number.
- E-verify the return within the prescribed period, generally 30 days from submission, using an available verification method. A return that is not properly verified may be treated as invalid.
For business and audit cases, a chartered accountant or qualified tax adviser can help identify the correct disclosures and due dates.
ITR Filing Checklist for Small Businesses
For shop owners, distributors, freelancers and other Indian businesses, an organised year-end filing process can reduce avoidable mismatches.
- Match sales with invoices: Confirm that sales figures, cancellations, returns and credit notes are reflected accurately.
- Verify purchases and expenses: Retain supporting bills and classify operating expenses consistently. Tools for expense management can help keep routine business records organised.
- Reconcile bank and cash transactions: Match collections, transfers and supplier payments to business records.
- Review outstanding customer payments: Distinguish recorded revenue from unpaid invoices and follow the applicable accounting method.
- Compare relevant tax information: Cross-check GST-related records where applicable and reconcile TDS reflected in AIS/Form 26AS.
- Prepare financial reports and consult your accountant: Review profit and loss figures, business reports, audit applicability and supporting documents before submitting the return.
For day-to-day preparation, myBillBook billing software helps businesses maintain invoices, purchases, expenses and payment records. It does not itself file income tax returns; the filing is done on the Income Tax Department portal.
Frequently Asked Questions
Can I file an income tax return without Form 16?
Yes, if you have complete and reliable information about salary, deductions and tax paid. Reconcile the details against AIS and Form 26AS and obtain Form 16 where available.
Do I need to file an ITR if my income is below the taxable limit?
Not necessarily. However, a return may still be mandatory in specified circumstances based on income, transactions, assets or other legal conditions. Check the requirements for your situation.
Can I claim a refund after missing the original ITR deadline?
An eligible belated return may still allow a refund claim, subject to filing rules and other applicable conditions. Do not assume that missing the original date automatically eliminates every refund claim.
Is a sole proprietor’s ITR deadline always different from a salaried employee’s?
No. The filing deadline depends on whether the individual has relevant business or professional income, audit obligations and other filing requirements. An eligible non-audit proprietor may have a 31 August deadline, while many salaried individuals have a 31 July deadline.
Can I change my tax regime while filing a belated return?
The ability to choose or change a tax regime depends on the taxpayer category, whether business income exists, and the applicable election and filing deadlines. Some choices cannot be made or reversed after the prescribed due date. Verify the rules for your return.
What if I submit my ITR but forget to e-verify it?
Submitting a return without completing valid verification does not complete the process. The usual verification window is 30 days; delayed verification can affect the return’s validity and filing date, subject to official condonation rules.
Official Sources and Updates
Income-tax due dates may be changed through government notifications. Recheck the official information before filing:
- Income Tax e-Filing Portal
- CBDT extension for audit cases – 28 September 2026
- Budget 2026 official FAQs on filing due dates
- Income Tax Department FAQs on the transition year
This guide provides general information, not personalised tax or legal advice. Deadlines and obligations may vary by taxpayer and later CBDT announcements.
