ITR filing due dates for AY 2026-27
The due date depends on whether you are audited, and whether you have international transactions. Getting it wrong costs more than the late fee suggests.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP · Updated 16 August 2026
The deadlines
| Who you are | Due date |
|---|---|
| Individuals, HUFs and others not requiring audit | 31 July 2026 |
| Taxpayers requiring a tax audit, and companies | 31 October 2026 |
| Taxpayers with international or specified domestic transactions (Form 3CEB) | 30 November 2026 |
| Belated or revised return | 31 December 2026 |
| Updated return (ITR-U) | Later window, with additional tax |
The tax audit report itself must be filed a month before the return — generally by 30 September for taxpayers whose return is due 31 October.
What late filing costs
Late filing fee under section 234F. ₹5,000 where total income exceeds ₹5 lakh, and ₹1,000 where it does not.
Interest under section 234A. 1% per month on unpaid tax from the due date until you file.
Loss of carry-forward. This is the one that actually hurts. Business losses and capital losses cannot be carried forward if the return is filed after the due date. For a business with a loss year, that is a permanently forfeited future deduction — frequently worth far more than the fee.
Delayed refunds. Interest on refunds runs from the date of filing rather than the start of the assessment year where the return is late.
Advance tax comes first
Waiting until July to think about tax is already too late if you had liability above ₹10,000 for the year. Advance tax is payable in four instalments — 15% by 15 June, 45% cumulative by 15 September, 75% by 15 December and 100% by 15 March.
Shortfalls attract interest under sections 234B and 234C. Taxpayers using the presumptive schemes under sections 44AD or 44ADA pay the whole amount in a single instalment by 15 March.
Filing is not complete until you verify
An unverified return is treated as never filed, and the late-filing consequences apply as though you had missed the deadline entirely. Verification must be completed within thirty days of filing.
E-verification through Aadhaar OTP takes under a minute. Returns lost to non-verification are one of the more avoidable problems in the system.
If you have already missed it
A belated return can be filed up to 31 December 2026 with the section 234F fee. Losses cannot be carried forward, but the return is otherwise valid and any refund due is still payable.
Beyond that, an updated return under section 139(8A) allows you to come forward later on payment of additional tax over and above the normal liability. It cannot be used to claim a refund or increase a loss — it exists to let taxpayers regularise under-reported income, not to recover missed deductions.
Current utilities and forms are published on the income-tax e-filing portal.
Frequently asked questions
What is the ITR due date for AY 2026-27?
31 July 2026 for individuals and others not requiring audit; 31 October 2026 for audited taxpayers and companies; 30 November 2026 where Form 3CEB applies for international or specified domestic transactions.
What is the penalty for late ITR filing?
₹5,000 under section 234F where total income exceeds ₹5 lakh, and ₹1,000 where it does not, plus interest at 1% per month under section 234A on any unpaid tax.
Can I still file after the due date?
Yes, a belated return can be filed up to 31 December 2026 with the late fee. You lose the right to carry forward business and capital losses, which is often the larger cost.
Do I need to verify my return?
Yes, within thirty days of filing. An unverified return is treated as never having been filed, with the full late-filing consequences.
What if I discover a mistake after filing?
A revised return can be filed up to 31 December 2026. Beyond that, an updated return under section 139(8A) is available on payment of additional tax, but it cannot be used to claim a refund or increase a loss.
File your return
CA-filed ITRs from ₹499, with both regimes compared.
Official references
The statutory sources behind this page. We keep our guidance aligned to them — verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Content on this page is reviewed by a chartered accountant or advocate at LexVerge LLP. It is general guidance, not advice on your specific facts.