Income tax

ITR filing last date 2026: every due date for FY 2025-26

Every ITR due date for FY 2025-26, including the extension for tax audit cases, and what to do if you missed yours.

By Jerome R2 October 20263 min read

Quick answer

What is the last date to file ITR in 2026?

For FY 2025-26 (AY 2026-27), the last date was 31 July 2026 for ITR-1 and ITR-2, and 31 August 2026 for business or professional income without a tax audit. Tax audit cases have until 21 November 2026 after the government's extension, and anyone who missed their date can file a belated return until 31 December 2026.

We update this page whenever the government changes a date. Last checked: 2 October 2026.

All ITR due dates for FY 2025-26 (AY 2026-27)

WhoUsual formLast date
Salaried people, pensioners, rent and capital gainsITR-1, ITR-231 July 2026
Business or professional income without a tax audit, including presumptive income and most F&O tradersITR-3, ITR-431 August 2026
Tax audit cases: companies, and businesses, professionals and firms whose accounts must be audited, with their partnersITR-3, ITR-5, ITR-621 November 2026 (extended from 31 October)
Businesses that must file a transfer pricing reportITR-3, ITR-5, ITR-630 November 2026
Belated return, if you missed your dateAny31 December 2026
Revised return, to correct a return already filedAny31 March 2027, with a fee if filed after 31 December 2026

Your date depends on whether you need a tax audit, not only on which form you use.

Why some people got until 31 August this year

The Finance Act 2026 gave people with business or professional income who do not need a tax audit one extra month: 31 August instead of 31 July. Salaried people, pensioners and investors still had 31 July.

The extension for tax audit cases

On 28 September 2026, the government extended two dates for taxpayers who need a tax audit:

  • Tax audit report: 21 October 2026, instead of 30 September.
  • Income tax return: 21 November 2026, instead of 31 October.

The extension does not apply to anyone else. See our tax audit support page if you are not sure whether you need an audit.

Missed your date?

  • File a belated return by 31 December 2026. The late fee is ₹5,000, or ₹1,000 if your total income is up to ₹5 lakh, plus 1% a month interest on any unpaid tax.
  • What you lose: the choice of the old tax regime, and the right to carry forward business, F&O and capital losses.
  • After 31 December, only an updated return (ITR-U) is possible, with extra tax.

More detail in what happens if you miss the ITR due date.

Next year: FY 2026-27 returns, due in 2027

Under the rules in force today, the pattern stays the same unless the government extends a date:

  • 31 July 2027: ITR-1 and ITR-2.
  • 31 August 2027: business or professional income without a tax audit.
  • 30 September 2027: tax audit report.
  • 31 October 2027: tax audit cases.

From FY 2026-27 the new Income-tax Act, 2025 applies and some form numbers change, for example Form 16 is now Form 130. All monthly and yearly dates are in our due-dates calendar.

Do not wait for the last week. The e-filing portal slows down near every due date. Send us your documents early on WhatsApp and we file well before the rush. Our ITR documents checklist shows what to keep ready.

Need help with this?

Our income tax return filing service covers exactly this. Free first consultation, and a clear quote before any work starts.

Jerome RSenior Consultant, Silvia Consulting, Medavakkam, Chennai

Works on income tax and GST advisory, compliance and notice replies for individuals, NRIs and small businesses.

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