ITR filing 2026: Why 31 July is not the deadline for all salaried taxpayers and who gets more time
Every salaried taxpayer assumes that 31 July is the deadline to file an income tax return (ITR). However, the due date is not the same for everyone. It depends on various factors, such as the nature of income, the applicable ITR form, whether tax audit provisions apply, and other compliance requirements.
Here’s what experts have to say about this.
31 July or 31 August: Which taxpayers get extra time?
According to Apurv Gupta, Co-founder & CEO of Otto Money, “The Finance Act, 2026, has amended Section 139(1) to split the due dates into two categories — 31 July for ITR-1 and ITR-2 filers, and 31 August for ITR-3 and ITR-4 filers who are not liable to tax audit.”
He explained that the deadlines broadly apply as follows:
31 July: Individuals and Hindu Undivided Families (HUFs) who do not have business or professional income and are required to file ITR-1 or ITR-2. This category includes taxpayers earning income from:
- Salary or pension
- House property
- Capital gains
- Interest and dividends
- Crypto assets held as investments
- Foreign assets
31 August: This deadline applies to individuals and HUFs who have business or professional income but are not liable for tax audit and are filing ITR-3 or ITR-4. This category includes:
- Freelancers and consultants
- Futures and options (F&O) and intraday traders
- Presumptive taxpayers under sections 44AD, 44ADA and 44AE
“Generally, the 31 July deadline applies to individual taxpayers whose accounts are not subject to an audit, including employees, pensioners, taxpayers with income from house, capital gains and interest, and small business and self-employed professionals who are not covered under the tax audit,” explained Siddharth Maurya, Managing Director, Vibhavangal Anukulkara Pvt Ltd.
Are all salaried taxpayers required to file ITR by 31 July?
Not necessarily.
“The due date under Section 139(1) applies to the taxpayer and not to a particular source of income. A person files a single return covering all heads of income. Therefore, if any part of a salaried individual’s income profile requires filing ITR-3 or attracts audit requirements, the entire return will follow the later deadline,” Gupta explained.
Maurya also added that a salaried individual may have business or professional income that requires a tax audit, in which case the taxpayer would not fall under the 31 July deadline.
“This could include situations where a person works full-time and also runs a consultancy, provides professional services, or operates a business involving the sale of products and services,” Maurya explained.
Maurya also highlighted another situation where a salaried taxpayer may qualify for an extended deadline. “If a salaried person is a partner in a partnership firm whose accounts are required to be audited, the partner usually becomes entitled to the extended due date available to audited firms,” he said.
Gupta shared a key list explaining the applicable ITR deadlines.
Can a salaried person have other sources of income?
“Tax law does not prohibit a salaried person from having business or professional income. Whether moonlighting violates an employment contract is a separate contractual issue. From a tax perspective, the income must be reported based on its true nature,” Gupta said.
He explained that income from occasional speaking engagements is reported as “other income”, while regular professional activities such as consulting services may qualify as business or professional income.
Maurya also noted that tax laws do not restrict the number of income sources an individual can have. But taxpayers are required to report all income, pay applicable taxes, and comply with filing requirements.
Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.
