Income Tax Return (ITR) Due Dates by Taxpayer Type

Last updated: 27 June 2026 · Covers Assessment Year 2026-27 (FY 2025-26). Dates can be extended by government notification; confirm on incometax.gov.in.

For most individuals and proprietors who do not need an audit, the ITR due date for AY 2026-27 is 31 July 2026. Businesses and companies that require a tax audit file by 31 October 2026, with the audit report itself due 30 September 2026. Transfer-pricing cases get until 30 November 2026, and a belated or revised return can be filed up to 31 December 2026.

Key takeaways

Non-audit cases (salaried, most proprietors, presumptive taxpayers): 31 July 2026.
Audit cases (businesses/companies under Section 44AB, ITR-3/5/6): 31 October 2026; the tax audit report (Form 3CA/3CB-3CD) is due 30 September 2026.
Transfer-pricing cases (Form 3CEB): 30 November 2026.
Belated or revised return for AY 2026-27: 31 December 2026.
Late filing fee (Section 234F): up to ₹5,000 (₹1,000 if total income ≤ ₹5 lakh), plus interest under Sections 234A/234B/234C.
Your form depends on your entity: proprietors file ITR-3 (or ITR-4 if presumptive), firms/LLPs file ITR-5, companies file ITR-6.

Fact box. The baseline ITR due date for AY 2026-27 is 31 July 2026 for non-audit taxpayers and 31 October 2026 for audit cases (with the audit report due 30 September 2026).

What is the ITR due date for AY 2026-27?

The due date depends on whether your accounts need a tax audit. Non-audit taxpayers file by 31 July; audit cases get three extra months.

Taxpayer / situation	ITR due date (AY 2026-27)
Salaried individual; pensioner	31 July 2026
Proprietor / professional — no audit	31 July 2026
Presumptive taxpayer (44AD / 44ADA / 44AE)	31 July 2026
Business or company requiring audit (Section 44AB)	31 October 2026
Tax audit report (Form 3CA/3CB-3CD)	30 September 2026
Transfer-pricing cases (Form 3CEB)	30 November 2026
Belated / revised return	31 December 2026

Some commercial sources cite 31 August 2026 for ITR-3/ITR-4 non-audit cases, reflecting the extension pattern seen in AY 2025-26. The statutory date under Section 139(1) is 31 July; treat any later date as an extension only if officially notified. As of mid-2026 no extension is notified for AY 2026-27 — confirm the current position on incometax.gov.in.

Which ITR form should I file?

The right form depends on your entity type and the nature of your income. Picking the wrong form can make a return defective.

ITR form	Who files it
ITR-1 (Sahaj)	Resident individual, income ≤ ₹50 lakh from salary / one house property / other sources. Not for business income.
ITR-2	Individual/HUF with capital gains, multiple properties or foreign assets — no business income.
ITR-3	Individual/HUF proprietor with business or professional income under normal books.
ITR-4 (Sugam)	Resident individual/HUF/firm (non-LLP) opting for presumptive taxation, income ≤ ₹50 lakh.
ITR-5	Partnership firms, LLPs, AOP/BOI.
ITR-6	Companies (private limited companies file ITR-6).
ITR-7	Trusts, political parties, charitable institutions.

Fact box. A proprietor running a shop or trade under normal books files ITR-3; one opting for presumptive taxation (Section 44AD) files ITR-4 (Sugam). Partnership firms and LLPs file ITR-5; private limited companies file ITR-6.

When does a tax audit apply (and push the date to 31 October)?

A tax audit under Section 44AB applies above turnover or receipt thresholds. If it applies, your ITR deadline moves to 31 October and you must file the audit report by 30 September.

Business: turnover above ₹1 crore — raised to ₹10 crore if both cash receipts and cash payments are each ≤ 5% of the total (i.e. ≥ 95% digital).
Profession: gross receipts above ₹50 lakh.
Presumptive opt-out: a 44AD taxpayer who declares income below the presumptive rate and whose income exceeds the basic exemption must get audited.

What does it cost to file ITR late?

A late ITR carries a fee under Section 234F plus interest, and you lose the right to carry forward certain losses.

Default	Cost
Late filing fee (Section 234F)	₹5,000 (₹1,000 if total income ≤ ₹5 lakh)
Interest on unpaid tax (Section 234A)	1% per month on tax due
Advance-tax shortfall (234B / 234C)	1% per month
Belated return	Allowed up to 31 December 2026, but certain loss carry-forwards are lost

How Ankeshan helps: Ankeshan flags whether your business is likely to cross the audit threshold and reminds you ahead of the 30 September and 31 October dates — inside Excel. (Launching soon — join the waitlist.)

Frequently asked questions

What is the last date to file ITR for AY 2026-27? 31 July 2026 for non-audit taxpayers and 31 October 2026 for audit cases. A belated or revised return can be filed up to 31 December 2026.

What is the ITR due date for a proprietor? 31 July 2026 if no audit is required. If your turnover crosses the Section 44AB audit threshold, it moves to 31 October 2026 (audit report by 30 September 2026).

When do companies and LLPs file their ITR? Companies (ITR-6) and LLPs (ITR-5) that require audit file by 31 October 2026. The tax audit report is due 30 September 2026.

What is the penalty for filing ITR late? Up to ₹5,000 under Section 234F (₹1,000 if total income is ≤ ₹5 lakh), plus 1% per month interest on any unpaid tax under Section 234A.

Can the ITR due date be extended? Yes. The government has extended ITR dates by notification in past years. Always confirm the current date on incometax.gov.in close to the deadline.

Sources

Income Tax Department — ITR due dates, forms and Section 234F — incometax.gov.in.
Section 44AB tax-audit thresholds and presumptive taxation (44AD/44ADA) — incometax.gov.in.

General information, not professional advice. Verify each date on the official portal for your specific case. Reviewed by a Chartered Accountant; last updated 27 June 2026.