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Tax guide

ITR Due Dates for AY 2026-27, and What to Do if You Missed One

For AY 2026-27 (income earned in 2025-26), ITR-1 and ITR-2 were due on 31 July 2026 and non-audit ITR-3 and ITR-4 on 31 August 2026. Audit cases now have until 21 November 2026. If you missed your date, you can still file a belated return until 31 December 2026, with a late fee of up to ₹5,000.

Due dates for AY 2026-27

  • 31 July 2026: ITR-1 and ITR-2, such as salary, pension and capital gains.
  • 31 August 2026: ITR-3 and ITR-4 when no tax audit is needed.
  • 21 November 2026: taxpayers whose accounts must be audited (extended from 31 October).
  • 30 November 2026: transfer pricing cases.

The tax audit report itself was due by 21 October 2026, after the same extension. [1]

The audit-case extension

On 28 September 2026 the deadline for audit cases was moved from 31 October to 21 November 2026, and the tax audit report from 30 September to 21 October 2026. [2]

If you missed your deadline

  • Belated return: can be filed until 31 December 2026.
  • Revised return, to correct a return you already filed: until 31 March 2027.
  • Updated return (ITR-U): until 31 March 2031.

Filing late can also cost you the right to carry forward some losses and the old tax regime option. [1]

Late fee and interest

  • Late fee under section 234F: up to ₹1,000 if total income is up to ₹5 lakh, and up to ₹5,000 above that.
  • Interest under section 234A on unpaid tax: 1% a month.
[1]

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Questions

What is the last date to file ITR for AY 2026-27?

31 July 2026 for ITR-1 and ITR-2, 31 August 2026 for non-audit ITR-3 and ITR-4, and 21 November 2026 for audit cases.

Can I still file my ITR after the deadline?

Yes. A belated return for AY 2026-27 can be filed until 31 December 2026, with a late fee.

What is the penalty for filing ITR late?

Up to ₹1,000 if total income is up to ₹5 lakh, and up to ₹5,000 above that, plus 1% a month interest on unpaid tax.

Sources

  1. ITR filing due dates for AY 2026-27, Angel One (updated Jul 7, 2026)
  2. ITR deadline extended to 21 November for audit cases, Oneindia (Sep 28, 2026)
  3. Income tax return calendar for AY 2026-27, Business Today (Jun 18, 2026)

This guide is general information, not tax advice. It summarizes the sources above, which were last checked on October 23, 2026. Talk to a chartered accountant about your own situation.

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