The Income Tax Department has announced important updates regarding the Income Tax Return ITR filing deadlines for Financial Year 2025-26 (Assessment Year 2026-27). Taxpayers must be aware of the revised due dates to avoid penalties, interest, and compliance issues.

In this article, we cover the latest ITR filing deadlines, key changes, and important compliance points.

ITR Filing Due Dates for FY 2025-26 (AY 2026-27)

As per the latest update under the provisions of the Income Tax Department, the due dates are as follows:

1️⃣ Individuals / HUF (Non-Audit Cases) – ITR-1 & ITR-2

Due Date: 31 July 2026

This applies to salaried individuals, pensioners, and taxpayers not requiring tax audit.

2️⃣ Business & Professionals (Non-Audit Cases) – ITR-3 & ITR-4

Due Date: 31 August 2026

As per recent updates announced in the Union Budget, non-audit business taxpayers have been granted an extended deadline up to 31 August 2026.

3️⃣ Tax Audit Cases

Due Date: 31 October 2026

Taxpayers whose accounts are required to be audited under the Income Tax Act must file their returns by this date.

4️⃣ Transfer Pricing Cases

Due Date: 30 November 2026

Applicable to taxpayers involved in international or specified domestic transactions requiring transfer pricing reports.

 Belated, Revised & Updated Return Deadlines

Even if you miss the original due date, you still have options:

Belated Return

Last Date: 31 December 2026

• Late filing fee under Section 234F may apply.
• Interest under Section 234A may be charged.
• Certain losses cannot be carried forward.

 Revised Return

Last Date: 31 March 2027

If you discover any errors after filing your original return, you can revise it before 31 March 2027.

 Updated Return (ITR-U)

Last Date: 31 March 2031

Taxpayers can file an updated return within four years from the end of the relevant assessment year, subject to additional tax conditions.

 Why Filing Before the Due Date is Important

Filing your ITR within the prescribed due date helps you:

• Avoid late filing penalties
• Avoid interest liability
• Carry forward eligible business and capital losses
• Maintain a clean tax compliance record
• Facilitate smooth loan and visa processing

Key Takeaway

For most salaried individuals, 31 July 2026 remains the primary deadline.
Business taxpayers (non-audit cases) have an extended timeline until 31 August 2026.

To avoid penalties and last-minute technical glitches on the e-filing portal, taxpayers are advised to file their returns well before the deadline.