Find your ITR deadline: Upcoming income tax filing dates for non-audit and corporate filers in 2026

The 31 July deadline for filing income tax returns (ITR) for the assessment year (AY) 2026-27 has passed. Individuals and Hindu Undivided Families (HUFs) eligible to file ITR-1 or ITR-2 and not required to undergo a tax audit had to file their returns by 31 July 2026.

However, taxpayers falling into other categories have more time. The next major ITR deadline is 31 August, followed by deadlines in October, November and December.

Here are the key dates taxpayers should keep in mind.

31 August: Business and professional income without tax audit

31 August 2026 is the deadline for taxpayers whose accounts are not required to be audited and who have income from business or profession.

• ITR-3: Individuals and HUFs having business or professional income.
• ITR-4: Eligible individuals, HUFs and firms (other than LLPs) opting for presumptive taxation.

This deadline also applies to individuals who earn freelance or consulting income, as well as F&O and intraday traders.

The 31 August deadline applies to ITR-5 and ITR-7 taxpayers with business or professional income whose accounts are not subject to tax audit under the Income Tax Act, 1961.

31 October: Tax audit cases

The next major deadline is 31 October 2026 for taxpayers whose accounts are required to be audited.

• ITR-3 or ITR-4: Individuals and HUFs whose accounts are subject to tax audit.
• ITR-5: Firms, LLPs, AOPs, BOIs, cooperative societies, local authorities, business trusts, investment funds and other eligible entities subject to audit.
• ITR-6: Companies, except those claiming exemption under Section 11.
• ITR-7: Charitable or religious trusts, political parties, certain institutions and other eligible entities claiming exemption under Sections 11 or 12, where the audit requirement makes 31 October the applicable deadline.

The tax audit report for FY 2025-26 is generally due one month before the applicable ITR filing deadline. For taxpayers whose ITR deadline is 31 October, the audit report is therefore due by 30 September 2026.

30 November: Transfer pricing cases

Taxpayers covered by transfer pricing provisions under Section 92E have a later ITR deadline of 30 November 2026.

This applies to eligible taxpayers required to furnish a transfer pricing report, including companies, firms and other entities where the provision applies. Form 3CEB is the accountant’s report for specified domestic or international transactions.

For such cases, the tax audit report is due by 31 October 2026.

31 December: Belated return deadline

Taxpayers who miss their applicable original deadline can generally file a belated return by 31 December 2026, or before completion of assessment, whichever is earlier.

Late filing may result in:

• A late-filing fee of ₹1,000 where total income does not exceed ₹5 lakh and ₹5,000 in other cases.
• Interest on outstanding tax liability.
• Restrictions on carrying forward certain losses.

Taxpayers should also ensure that their return is verified within 30 days of filing. Failure to verify the return within the prescribed period can make it invalid, unless the delay is subsequently condoned by the tax authorities.

Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.