The Income Tax Department sets different deadlines for filing ITR based on the taxpayer category and complexity of income. Missing the due date has serious consequences — from paying late fees to losing the ability to carry forward business losses. Here are all the ITR filing due dates for AY 2026–27.
ITR Filing Due Dates — AY 2026–27 (FY 2025–26)
| Taxpayer Category | Due Date |
|---|---|
| Individuals (salaried, self-employed, freelancers), HUF, AOP — no audit | July 31, 2026 |
| Companies (private limited, OPC, public limited) | October 31, 2026 |
| Taxpayers with tax audit requirement under Sec 44AB | October 31, 2026 |
| Taxpayers with international transactions (Transfer Pricing) | November 30, 2026 |
| Belated return (missed original deadline) | December 31, 2026 |
| Revised return (correcting mistakes in original ITR) | December 31, 2026 |
| Updated return — ITR-U (2 years from end of AY) | March 31, 2028 |
What Happens if You Miss the July 31 Deadline?
- Late fee under Sec 234F: ₹5,000 if total income > ₹5 lakh; ₹1,000 if income ≤ ₹5 lakh
- Interest under Sec 234A: 1% per month on outstanding tax from August 1 till filing date
- Loss of carry-forward: Cannot carry forward business losses, capital losses (exception: house property loss allowed)
- No TDS refund until you file
- Cannot revise the return if filed as belated (from AY 2017-18 onwards, you can revise belated returns)
Can the ITR Deadline Be Extended?
The CBDT (Central Board of Direct Taxes) has historically extended ITR filing deadlines in some years due to portal glitches, natural calamities, or tax law changes. In recent years: FY 2020-21 was extended to December 31, 2021 due to COVID. FY 2022-23 was not extended (deadline was July 31, 2023). Always check the CBDT website or Income Tax portal for the latest notifications.
Updated Return (ITR-U) — Extra 2 Years to Fix Mistakes
From AY 2021-22 onwards, taxpayers can file an Updated Return (ITR-U) within 2 years from the end of the assessment year, even after the belated return deadline. However, you must pay additional tax: 25% of aggregate tax (within 1 year) or 50% of aggregate tax (between 1–2 years). ITR-U cannot be filed if a refund is expected — it's only for underpaying taxpayers.
Who Has No Last Date? Companies & Audit Cases
If your business had turnover above ₹1 crore (₹50 lakh for professionals under 44ADA), a tax audit by a CA is mandatory under Section 44AB. Your ITR filing deadline is then October 31, 2026. Transfer pricing cases have a November 30 deadline to allow time for the TP audit report.