In India, Income earned during Financial year that is April-to-March, is to be reported to the Income tax Department. After end of the financial year, normally a taxpayer gets 4 months time (i.e. July) to file their return with the department. While taxpayers typically get a few months after the financial year ends to file their returns, recent updates in Budget 2026 have restructured these deadlines to ease the compliance load.
In this article, we will break down the exact due dates for filing Income Tax Returns (ITR) in India for all categories of taxpayers for FY 2025-26 (Assessment Year 2026-27).
Quick Reference Table: ITR Due Dates for FY 2025-26
| Category of Taxpayer (Assessee) | Applicable ITR Form | Due Date for FY 2025-26 |
| Salaried Individuals & Non-Business Income | ITR-1, ITR-2 | 31st July 2026 |
| Business/Profession (Non-Audit) | ITR-3, ITR-4 | 31st August 2026 |
| Businesses & Professionals requiring Tax Audit | ITR-3, 5, 6, 7 | 31st October 2026 |
| Assessees requiring Transfer Pricing Report (Sec 92E) | Various | 30th November 2026 |
| Belated Return (Late Filing) | All Forms | 31st December 2026 |
| Revised Return with Extra Tax (Correction of Errors) | All Forms | 31st March 2027 |
31st July 2026: Salaried & Non-Business Taxpayers
For individuals primarily earning income from salary, house property, or capital gains—and who do not have business or professional income—the deadline remains 31st July 2026. This applies to taxpayers filing ITR-1 and ITR-2.
31st August 2026: Non-Audit Business & Professionals
In a major update introduced in Budget 2026, the deadline for individuals and entities with income from a business or profession who do not require a tax audit has been extended. Freelancers, small business owners, and professionals filing ITR-3 or ITR-4 must submit their returns by 31st August 2026.
30th September 2026: Tax Audit Report Submission
Taxpayers who are required to get their accounts audited by a Chartered Accountant must submit their audit reports one month prior to their ITR filing due date u/s 139(1). The due date to file these audit reports is 30th September 2026.
Form 3CA: For businesses requiring mandatory audit under laws other than the Income Tax Act (e.g., Private Limited Companies, LLPs).
Form 3CB: For taxpayers requiring an audit exclusively under the Income Tax Act (e.g., Proprietorships, certain partnership firms).
Form 3CD: A detailed statement of particulars featuring a comprehensive questionnaire filled by the CA, attached alongside Form 3CA or 3CB.
31st October 2026: Audit Assessee ITR Filing
Taxpayers whose accounts are subject to audit receive additional time to file their actual Income Tax Return. The due date to file the ITR for audit assessees is 31st October 2026 for AY 2026-27.
30th November 2026: Transfer Pricing Returns
For taxpayers involved in international transactions or specified domestic transactions requiring a report u/s 92E, the due date for filing the ITR is 30th November 2026. A Chartered Accountant furnishes Form 3CEB for these assessees.
Belated Return u/s 139(4)
If you miss filing your original return within the stipulated due dates, you can still file a Belated Return. The absolute deadline for a Belated Return is 31st December 2026. However, this comes with a late filing fee of up to Rs. 5,000 (reduced to Rs. 1,000 if total income is under Rs. 5 Lakhs) and applicable interest on unpaid taxes. Furthermore, filing a belated return blocks you from carrying forward most financial losses.
Revised Income Tax Return Due Dates
If you discover an omission or error in your successfully filed return, you can correct it by filing a Revised Return. Budget 2026 extended the timeframe for this, allowing taxpayers to file a Revised Return on or before 31st March 2027 for AY 2026-27 (or before the completion of the assessment, whichever is earlier).
Advance Payment of Tax (FY 2025-26)
If your total estimated tax liability for the year exceeds Rs. 10,000, you are required to pay your tax in advance across four installments throughout the financial year.
Quick Reference Table: Advance Tax Due Dates for FY 2025-26
| Installment | Due Date | Minimum Amount Payable |
| First Installment | 15th June 2025 | 15% of total tax liability |
| Second Installment | 15th September 2025 | 45% of total tax liability |
| Third Installment | 15th December 2025 | 75% of total tax liability |
| Fourth Installment | 15th March 2026 | 100% of total tax liability |
> Note: Taxpayers opting for the Presumptive Taxation Scheme (Sec 44AD/44ADA) are exempt from the first three installments and must pay 100% of their advance tax by 15th March 2026
Conclusion
In this year since the pandemic has not infected the working of a common man, nor the glitches on the website are plenty, there are less chances that the government extend the due date. It is advisable to file the return well before the due date for speedy processing of the ITR and to avoid last minute hustle.
