ITR due dates for AY 2026-27: Find out whether you need to file your return by Aug 31, Oct 31 or Nov 30
The July 31 deadline for filing income tax returns (ITRs) for Assessment Year (AY) 2026-27 has passed. However, that does not mean every taxpayer has missed the filing window.
From AY 2026-27 onwards, the Finance Act, 2026 has introduced a revised return filing calendar under Section 139 of the Income-tax Act. Instead of a single due date, taxpayers now have different deadlines depending on whether they have business or professional income, whether their accounts are subject to audit, and whether transfer pricing provisions apply.
Here’s a look at which due date applies to you.
July 31 wasn’t the deadline for everyone
The July 31 due date was applicable only to individuals, Hindu Undivided Families (HUFs) and other taxpayers who are not required to get their accounts audited and do not have business or professional income that qualifies for a later deadline.
This category broadly covers salaried individuals, pensioners and other taxpayers who are not required to get their accounts audited.
If you belong to this category and did not file your return by July 31, you can still file a belated return. However, you may have to pay a late filing fee under Section 234F, interest on any outstanding tax liability, and could face delays in receiving your refund. Certain losses may also not be eligible for carry forward.
Who should file their ITR by Aug. 31
A key change in the filing calendar is the introduction of a separate August 31 due date for taxpayers earning income from business or profession whose accounts are not liable for tax audit.
This includes eligible businesses and professionals opting for the presumptive taxation schemes under Sections 44AD, 44ADA and 44AE, provided they are not required to undergo a tax audit. Depending on their eligibility, such taxpayers generally file ITR-3 or ITR-4.
The Income Tax Department has also confirmed in its ITR-4 FAQs that the due date for filing ITR-4 for AY 2026-27 is August 31, 2026.
Who gets until Oct. 31 or Nov. 30?
Taxpayers whose accounts are required to be audited under the Income-tax Act or any other applicable law have until October 31, 2026 to file their returns. This category includes businesses and professionals covered under the tax audit provisions.
Meanwhile, taxpayers who are required to furnish a report under the transfer pricing provisions for specified domestic or international transactions have the longest filing window. Their due date is November 30, 2026.
ITR due dates for AY 2026-27
|
Taxpayer category |
Due date |
| Individuals, HUFs and other non-audit taxpayers (including most salaried taxpayers) | July 31, 2026 |
| Business and professional taxpayers not liable for tax audit | August 31, 2026 |
| Taxpayers whose accounts are required to be audited | October 31, 2026 |
| Taxpayers covered under transfer pricing provisions | November 30, 2026 |
What happens if you miss your deadline?
Even if you miss the due date applicable to your category, you can still file a belated return under Section 139(4) until December 31, 2026, or before completion of assessment, whichever is earlier. However, filing after the due date may result in a late filing fee, interest on unpaid tax, delays in processing refunds and restrictions on carrying forward certain losses.
The Finance Act, 2026 has also extended the deadline for filing a revised return to March 31, 2027, giving taxpayers an additional three months to correct mistakes or omissions in an already-filed return. It has also increased the time limit for filing an updated return (ITR-U) from 24 months to 48 months, subject to the prescribed conditions and payment of additional tax.
Before filing, taxpayers should reconcile their income with Form 26AS, the Annual Information Statement (AIS) and the Taxpayer Information Summary (TIS), pay any outstanding self-assessment tax and complete e-verification after submitting the return. Doing so can help avoid notices, refund delays and unnecessary compliance issues.
