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ITR Filing Due Dates & Deadlines (AY 2026-27)
Income-tax dates are like patch windows in a network setup: miss one, and the cleanup takes more effort than the original job. For FY 2025-26 income, the return belongs to AY 2026-27, and these are the dates most individual taxpayers should keep on the calendar.
Deadlines table for AY 2026-27
| Deadline | Who or what it applies to | Practical note |
|---|---|---|
| 31 July 2026 | Individuals and HUFs not requiring audit | Most salaried taxpayers, pensioners and small investors fall here |
| 31 October 2026 | Taxpayers requiring audit | Business/profession audit cases and similar audit-linked returns |
| 30 November 2026 | Transfer-pricing cases | Where Form 3CEB / international or specified domestic transaction reporting applies |
| 31 December 2026 | Belated or revised return | Usual last date to file late or correct an already-filed AY 2026-27 return |
| ITR-U window | Updated return | Generally available up to 48 months from the end of the assessment year, with additional tax |
| 15 Jun / 15 Sep / 15 Dec / 15 Mar | Advance tax instalments | Pay during FY 2025-26 if expected net tax is ₹10,000 or more |
31 July 2026: normal individual due date
For individuals not requiring audit, the usual ITR due date for AY 2026-27 is 31 July 2026. This covers most salaried employees, pensioners, one-house-property cases and investors who do not have audit requirements. If you have capital gains or foreign assets, you may still be non-audit, but you need the right form; check which ITR form to file.
31 October 2026: audit cases
If your accounts require audit, the return due date generally moves to 31 October 2026. This is common for business or professional taxpayers crossing audit limits, or cases where a tax audit report is required. Do not treat this as a casual extension; the audit report timeline itself matters.
30 November 2026: transfer-pricing cases
Transfer-pricing cases get a later date, generally 30 November 2026. This applies where international transactions or specified domestic transactions require detailed reporting. For a normal salaried person with US RSUs, this date does not automatically apply just because shares are foreign.
Belated and revised return: 31 December 2026
If you miss the original due date, a belated return is usually possible up to 31 December 2026. If you filed on time but later found a mistake in AIS, TDS, capital gains or deduction details, a revised return also generally uses the same 31 December 2026 outer date.
Updated return: ITR-U window
ITR-U is the later correction route when income was missed and the normal belated/revised window is gone. It is generally available up to 48 months from the end of the assessment year and comes with additional tax. It is not meant for claiming a fresh refund or casually reworking a return.
Advance-tax instalments
If your expected tax payable after TDS/TCS is ₹10,000 or more, advance tax can apply. The usual instalment dates are 15 June, 15 September, 15 December and 15 March. Salaried taxpayers can still face advance-tax interest if large capital gains, interest or freelance income is not covered by TDS.
Consequences of missing the date
A late return can bring a fee under Section 234F, generally up to ₹5,000. Interest under Sections 234A, 234B and 234C can also apply for late filing or short/late payment of tax. The painful part for investors is loss carry-forward: some losses, especially capital and business losses, may not carry forward if the return is filed late.
Estimate tax before the due date
Use the calculator to check whether any self-assessment tax or advance tax is still pending.
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What is the ITR due date for individuals for AY 2026-27?
For individuals not requiring audit, the usual due date for AY 2026-27 is 31 July 2026, unless CBDT extends it.
What is the last date for belated or revised return for AY 2026-27?
The usual last date for a belated or revised return for AY 2026-27 is 31 December 2026, unless extended.
What are the advance tax instalment dates?
Advance tax is generally paid by 15 June, 15 September, 15 December and 15 March when expected tax liability after TDS/TCS is ₹10,000 or more.
What happens if I miss the ITR deadline?
You may face late fee under Section 234F, interest under Sections 234A/B/C and restrictions on carrying forward some losses.