For the Financial Year 2025–26 (Assessment Year 2026–27), the Income Tax Department has prescribed different ITR filing due dates based on the category of taxpayer and the applicable ITR form.
For individuals and taxpayers not subject to tax audit, the ITR filing due date is 31st July 2026 or 31st August 2026, depending on the return form applicable. Missing the due date may attract interest under Section 234A and a late filing fee of up to ₹5,000 under Section 234F. However, taxpayers who miss the deadline can still file a belated return up to 31st December 2026.
Last Date to File ITR – FY 2025–26 (AY 2026–27)
- ITR-1 and ITR-2 (Non-audit cases): 31st July 2026
- ITR-3 and ITR-4 (Non-audit cases): 31st August 2026
If the original due date is missed, a belated return can be filed up to 31st December 2026, subject to late fees and interest.
ITR Filing Due Dates for Different Taxpayers
| Category of Taxpayer | Due Date for FY 2025–26* |
|---|---|
| ITR-1 & ITR-2 | 31st July 2026 |
| ITR-3 & ITR-4 (Non-audit cases) | 31st August 2026 |
| ITR-3 & ITR-4 (Audit cases) | 31st October 2026 |
| Businesses requiring transfer pricing report | 30th November 2026 |
| Belated / Late Return | 31st December 2026 |
| Revised Return | 31st March 2027 |
| Updated Return | 31st March 2031 |
*Unless extended by the Income Tax Department.
Can I File ITR After the Due Date?
Yes. If you miss the original due date, you can still file a belated return up to 31st December of the relevant assessment year. If both the original and belated deadlines are missed, an updated return can be filed within 48 months (4 years) from the end of the assessment year.
Difference Between Belated Return and Updated Return
| Particulars | Belated Return | Updated Return |
|---|---|---|
| Used by | Taxpayers who miss the original due date | Taxpayers who miss both original and belated due dates |
| Due Date | 31st December of the assessment year | 31st March within 4 years from end of assessment year |
| Due Date for FY 2025–26 | 31st December 2026 | 31st March 2031 |
What If There Are Errors in Your ITR Filing?
If you have already filed your Income Tax Return (ITR) and later realise that there are mistakes or omissions, there’s no need to worry. The Income Tax Act provides options to correct such errors through Revised Returns and Updated Returns.
Revised Return
A Revised Return allows a taxpayer to correct errors or omissions made in the original ITR, such as missed deductions, incorrect income details, or wrong calculations.
- A revised return can be filed any time before 31st March of the relevant assessment year.
- It replaces the original return once successfully filed.
Example:
Mr. X filed his ITR for FY 2025–26 on 30th June 2026. On 1st August 2026, he realised that he had not claimed certain eligible deductions. In this case, Mr. X can revise his return any time up to 31st March 2027.
Updated Return
If you miss the deadline to file a revised return, you still have the option to file an Updated Return.
- An updated return can be filed within 48 months (4 years) from the end of the relevant assessment year.
- It can be filed even if you have not filed an original return earlier.
- However, additional deductions, exemptions, or benefits cannot be claimed in an updated return.
- Once filed, an updated return cannot be revised further.
Consequences of Missing the ITR Filing Deadline
Interest Liability
If the return is filed after the due date, interest is levied at 1% per month or part of a month on the unpaid tax amount under Section 234A.
Late Filing Fee
As per Section 234F, late filing fees are as follows:
- ₹5,000 if total income exceeds ₹5 lakh
- ₹1,000 if total income is up to ₹5 lakh
Loss of Carry Forward of Losses
If you file your ITR after the due date, you cannot carry forward certain losses to future years. These include:
- Capital losses (from sale of property, shares, mutual funds, etc.)
- Business losses
Missing the deadline may result in losing the benefit of adjusting these losses against future income.
Impact on Financial Reputation
Delayed ITR filing may negatively affect your financial credibility. It can:
- Impact loan approval and processing
- Signal lack of financial discipline to lenders
- Create issues during visa processing or other financial verifications
Frequently Asked Questions (FAQs) – Income Tax Return Filing
Q1. What is the due date for filing an Income Tax Return (ITR)?
A: For FY 2025–26 (AY 2026–27):
- Non-audit taxpayers: 31st July 2026
- Audit cases: 31st October 2026
- Cases requiring Form 3CEB (international or specified domestic transactions): 30th November 2026
Q2. Can I revise my income tax return after the due date?
A: Yes. A return can be revised under Section 139(5) if the original return was filed on time. A belated return can be filed up to 31st December of the assessment year. After this date, returns can generally not be filed unless permitted by the Assessing Officer under Section 119 due to exceptional circumstances.
Q3. How can I revise my income tax return before the due date?
A: If you discover an error before the due date, you can file a revised return under Section 139(5). The revised return replaces the original return, and e-verification must be completed for it to be valid.
Q4. What is an income tax audit?
A: An income tax audit involves the examination of books of accounts to ensure compliance with the Income Tax Act, 1961. Only specified taxpayers—based on turnover, profession, or presumptive taxation limits—are required to get their accounts audited by a Chartered Accountant (CA).
Q5. Is there any penalty if income is below the taxable limit and the return is filed late?
A: No. If your total income is below the basic exemption limit, no penalty or interest is levied even if the return is filed after the due date.
Q6. Can I file my ITR after missing the due date?
A: Yes. You can file a Belated Return up to 31st December of the assessment year. However, late filing fees and interest may apply.
Q7. Has ITR filing started for FY 2025–26 (AY 2026–27)?
A: No. As of now, ITR filing for FY 2025–26 has not started. The Income Tax Department usually notifies the start date after releasing the relevant ITR forms.
Q8. How can I pay income tax after the due date?
A: If taxes remain unpaid after the due date, you can still pay them while filing a Belated Return. However, late filing fees (₹1,000 to ₹5,000) and interest under Section 234A/234B/234C will be applicable.
Q9. What is the due date for filing ITR for companies?
A:
- Domestic companies (audit cases): 31st October 2026
- Companies required to file Form 3CEB: 30th November 2026
Q10. Will my tax refund be delayed if I file my return late?
A: Yes. Filing ITR after the due date can delay the processing of your return, resulting in a delayed refund.
Q11. Can I file an ITR after 31st December?
A: Yes. You can file an updated return using ITR-U even after 31st December. However, additional tax and penalty of up to ₹5,000 will apply, depending on how late the return is filed.
Q12. Are both penalty and interest charged for late filing of ITR?
A: Yes.
- Late filing fee: Up to ₹5,000 (₹1,000 if income is below ₹5 lakh)
- Interest: 1% per month on unpaid tax amount
Q13. Can I revise a belated return?
A: Yes. A belated return can also be revised under Section 139(5) until the specified deadline of the assessment year.
Q14. What happens if I don’t file my ITR at all?
A: Non-filing may lead to:
- Penalties and interest
- Loss of refund
- Difficulty in loan approvals and visa applications
- Notices from the Income Tax Department
Q15. Is filing ITR mandatory even if there is no tax liability?
A: Filing ITR is mandatory in certain cases, such as:
- High-value transactions
- Foreign assets or income
- Claiming refunds
- Income exceeding prescribed limits
