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

For FY 2025-26 (AY 2026-27), individuals filing ITR-1 or ITR-2 (no audit) generally have until 31 July 2026. Non-audit business/profession cases filing ITR-3 or ITR-4 have until 31 August 2026. Audit cases are generally due by 31 October 2026, and transfer-pricing cases by 30 November 2026.

Which ITR form should I use?

Broadly: ITR-1 for salaried individuals with simple income; ITR-2 for those with capital gains or multiple properties and no business income; ITR-3 for individuals with business or professional income; and ITR-4 for presumptive-taxation cases. Companies and LLPs file their own forms.

What is the penalty for late ITR filing?

A late-filing fee of Rs. 1,000 applies if total income is up to Rs. 5 lakh, and Rs. 5,000 otherwise, plus interest on any unpaid tax. A belated return can generally be filed up to 31 December 2026.

Can I file a belated or revised return?

Yes. If you miss the original due date, a belated return can generally be filed by 31 December 2026 with applicable fees and interest. Revised returns can also be filed within the prescribed timeline.

Tax & ITR

ITR Filing for FY 2025-26 (AY 2026-27): Due Dates, Forms & Penalties

By CA Neeraj Rohilla, FCAUpdated May 20267 min read

ITR filing AY 2026-27 due dates and forms

In short

For FY 2025-26 (AY 2026-27), the staggered ITR deadlines are: 31 July 2026 for ITR-1/ITR-2 (salaried, no audit), 31 August 2026 for non-audit business/profession (ITR-3/ITR-4), 31 October 2026 for audit cases, and 30 November 2026 for transfer-pricing cases. Late filing costs Rs. 1,000 (income up to Rs. 5 lakh) or Rs. 5,000 otherwise, plus interest. A belated return can generally be filed up to 31 December 2026.

Filing on time saves you penalties, interest and the loss of valuable benefits like carrying forward losses. Here's everything Delhi taxpayers need for the AY 2026-27 season.

Due dates at a glance

Taxpayer / form	Due date (AY 2026-27)
Individuals — ITR-1 / ITR-2 (no audit)	31 July 2026
Non-audit business / profession — ITR-3 / ITR-4	31 August 2026
Audit cases (companies, audited businesses)	31 October 2026
Tax audit report	30 September 2026
Transfer-pricing cases	30 November 2026
Belated / revised return	By 31 December 2026

The split between 31 July and 31 August for individuals is a staggered timeline introduced in Budget 2026 — salaried ITR-1/ITR-2 stay at 31 July, while non-audit business cases (ITR-3/ITR-4) get to 31 August.

Which ITR form do you use?

ITR-1 (Sahaj): resident salaried individuals with simple income (salary, one house property, other sources) within limits
ITR-2: individuals/HUFs with capital gains, multiple properties or higher income, but no business/profession income
ITR-3: individuals/HUFs with income from business or profession
ITR-4 (Sugam): presumptive-taxation cases (44AD/44ADA/44AE) within limits

Companies and LLPs file their own return forms. Freelancers and consultants — see our ITR for freelancers guide.

Penalties for missing the deadline

Late fee: Rs. 1,000 if total income is up to Rs. 5 lakh; Rs. 5,000 otherwise
Interest on unpaid tax under the relevant sections
Lost benefits: you can't carry forward certain losses if you file late
Delayed refunds and higher scrutiny risk

A note on the new tax law

The Income Tax Act 2025 takes effect from 1 April 2026, but your AY 2026-27 return (income earned up to 31 March 2026) is still governed by the existing 1961 provisions. The new Act mainly changes things from the next year onward — see our Income Tax Act 2025 guide.

File early, stress less

Don't wait for the deadline — early filing means faster refunds and time to fix errors. Our Saket team handles ITR filing and tax advisory for individuals, founders and businesses across Delhi NCR.

This is general information, not tax advice. Dates can be extended by CBDT and specifics depend on your situation; confirm before filing.

How Startup Advisory Can Help

Startup Advisory is a CA-led firm in Saket, New Delhi that keeps individuals and businesses across Delhi NCR on the right side of every tax deadline. Missing an ITR due date means interest, late fees and lost loss-carry-forward — we make sure that does not happen:

Deadline tracking and timely ITR filing and tax advisory for every category of taxpayer.
Advance-tax and TDS planning so there are no surprises in March.
Ongoing bookkeeping that keeps your accounts return-ready all year.
A named CA who reminds you before dates — not after the penalty.

Call 9311972982 or book a free consultation and never miss a filing date again.

Frequently Asked Questions

Generally 31 July 2026 for ITR-1/ITR-2 (no audit), 31 August 2026 for non-audit business/profession (ITR-3/ITR-4), 31 October 2026 for audit cases, and 30 November 2026 for transfer-pricing cases.

ITR-1 for simple salaried income; ITR-2 for capital gains/multiple properties without business income; ITR-3 for business/professional income; ITR-4 for presumptive cases. Companies and LLPs use their own forms.

Rs. 1,000 if total income is up to Rs. 5 lakh, Rs. 5,000 otherwise, plus interest on unpaid tax. A belated return can generally be filed up to 31 December 2026.

Yes. A belated return can generally be filed by 31 December 2026 with fees and interest; revised returns can be filed within the prescribed timeline.

The tax audit report under Section 44AB is generally due by 30 September 2026, ahead of the 31 October 2026 return deadline for audit cases. Filing the audit report on time is a prerequisite for the audited return.

For AY 2026-27 the revised-return window runs up to 31 March 2027 (extended from the earlier 31 December) or until the assessment is completed, whichever is earlier. A belated return can still be filed up to 31 December 2026.

Advance tax is paid in instalments: at least 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. It applies if your total tax liability for the year is Rs. 10,000 or more.

Interest under Section 234A applies at 1% per month on unpaid tax for late filing, while Sections 234B and 234C charge interest for shortfalls or deferment in advance-tax payments. These are in addition to the Section 234F late fee.

If you miss the belated-return deadline, you can still file an updated return (ITR-U) under Section 139(8A) for up to 48 months from the end of the assessment year, along with additional tax. It is a fallback, not a substitute for timely filing.

Yes, mostly. Business losses and capital losses generally cannot be carried forward if you file after the due date. House-property loss and unabsorbed depreciation are exceptions that can still be carried forward.

Yes. If you file a belated return you generally cannot choose the old regime, so you are taxed under the new regime and lose old-regime deductions such as 80C, 80D and HRA. Filing on time protects that choice.

The filing window for AY 2026-27 is already open – the CBDT notified the ITR forms in March 2026 and the e-filing utilities are live, so you do not have to wait until July to file.

About the author: CA Neeraj Rohilla, FCA

Co-Founder & Chartered Accountant, Startup Advisory — Saket, New Delhi

CA Neeraj Rohilla is a Fellow Chartered Accountant (FCA) and a co-founder of Startup Advisory. He leads the firm's work on company registration, Startup India (DPIIT) recognition, income-tax advisory and virtual CFO services for founders across Delhi NCR.

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