Blog
Income Tax

ITR Return Filing Due Dates for FY 2025-26 (AY 2026-27): Important Deadlines Every Taxpayer Should Know

Know the latest ITR filing due dates for FY 2025-26 (AY 2026-27), including deadlines for salaried individuals, businesses, companies, audit cases, and transfer pricing taxpayers along with key compliance updates.

—·2 min read
ITR Filing Due DateAY 2026-27FY 2025-26Income Tax ReturnITR-1ITR-2ITR-3ITR-4ITR-6ITR-7Tax AuditTransfer PricingBelated ReturnRevised ReturnIncome Tax Filing IndiaCBDTTax Compliance

ITR Return Filing Due Dates for FY 2025-26 (AY 2026-27): Key Deadlines Taxpayers Must Know

The Income Tax Return (ITR) filing season for Financial Year 2025-26 (Assessment Year 2026-27) is expected to follow the standard compliance timeline prescribed under the Income Tax Act. Filing returns on time is important to avoid penalties, interest, and restrictions on carrying forward losses.

Different categories of taxpayers have different due dates depending on the nature of income, audit applicability, and transfer pricing requirements. Here is a quick and updated overview of the important ITR filing deadlines and compliance points for AY 2026-27.

ITR-1 and ITR-2 Due Date

The due date for filing ITR-1 and ITR-2 is expected to be 31st July 2026.

These forms are generally applicable to:

  • Salaried individuals
  • Pensioners
  • Hindu Undivided Families (HUFs) without business income
  • Individuals earning capital gains
  • Taxpayers having income from salary, house property, capital gains, and other sources

ITR-1 (Sahaj) is meant for simple non-business cases, while ITR-2 applies to taxpayers with capital gains, multiple house properties, foreign assets, foreign income, or directorship in companies.

ITR-3 and ITR-4 Due Date for Non-Audit Cases

For freelancers, professionals, and small businesses not liable for tax audit, the expected due date is 31st August 2026.

This category includes:

  • Freelancers
  • Consultants
  • Proprietorship businesses
  • Presumptive taxation taxpayers under Sections 44AD, 44ADA, and 44AE

ITR-3 is used for regular business or professional income, whereas ITR-4 (Sugam) is applicable for eligible presumptive taxation cases.

Due Date for Audit Cases

Businesses and professionals requiring tax audit under Section 44AB are expected to file their returns by 31st October 2026.

This generally covers:

  • Partnership firms
  • LLPs
  • Businesses crossing audit turnover limits
  • Professionals subject to audit provisions

Both ITR-3 and ITR-5 may apply depending on the entity structure.

ITR-6 Due Date for Companies

Companies such as Private Limited Companies, Public Companies, and One Person Companies (OPCs) are expected to file ITR-6 by 31st October 2026.

Corporate entities claiming exemption under Section 11 usually file ITR-7 instead of ITR-6.

Transfer Pricing Cases

Taxpayers involved in international transactions or Specified Domestic Transactions (SDT) are expected to have a due date of 30th November 2026.

These cases involve additional compliance requirements such as:

  • Form 3CEB
  • Transfer Pricing documentation
  • Accountant’s report

Applicable forms may include ITR-3, ITR-5, or ITR-6 depending on the taxpayer category.

ITR-7 Filing Due Date

The due date for ITR-7 is expected to be 31st October 2026.

ITR-7 generally applies to:

  • Trusts
  • NGOs
  • Political parties
  • Religious institutions
  • Charitable entities
  • Section 11 exempt organizations

Important Compliance Points

Belated and Revised Return

The last date for filing a belated or revised return is expected to be 31st December 2026.

  • A belated return is filed after the original due date.
  • A revised return is used to correct errors in an already-filed return.

Late Filing Fees and Interest

Late filing may attract fees under Section 234F:

  • Up to ₹5,000 for delayed filing
  • ₹1,000 for specified small taxpayers

Interest under Sections 234A, 234B, and 234C may also apply for delayed filing or short payment of taxes.

Loss Carry Forward Restrictions

Taxpayers filing returns after the due date may lose the benefit of carrying forward certain losses, including:

  • Business losses
  • Capital losses

This is subject to applicable provisions under the Income Tax Act.

Foreign Asset Disclosure

Taxpayers holding foreign assets or earning foreign income must ensure proper disclosure in the ITR wherever applicable.

This may include:

  • Foreign bank accounts
  • Overseas property
  • Foreign shares or investments
  • Foreign income sources

Non-disclosure can attract significant penalties under applicable laws.

Conclusion

Timely ITR filing is essential for smooth tax compliance and avoiding unnecessary penalties or legal complications. Taxpayers should carefully identify the correct ITR form, verify audit applicability, and ensure accurate disclosures before filing returns for AY 2026-27.

Since due dates and compliance rules may still be revised through official CBDT notifications, taxpayers should stay updated with the latest announcements before filing their returns.