ITR & Tax Compliance Due Dates for FY 2025–26 (AY 2026–27)
Filing your Income Tax Return on time is one of the most fundamental compliance obligations under the Income Tax Act, 1961. For FY 2025–26 (AY 2026–27), the CBDT has introduced a staggered filing calendar — a meaningful change from previous years where most taxpayers shared a common July 31 deadline.
This guide maps every statutory due date for the current filing season, covering ITR filings, tax audit reports, transfer pricing obligations, and the belated return window — with the governing provision for each.
Complete Due Date Calendar — AY 2026-27
The table below covers all six compliance milestones. Note that 31 October 2026 carries two separate obligations for two different categories of assessees — not both applicable to the same person.
| # | Due Date | Compliance Milestone | Applicable To | Forms / Section |
|---|---|---|---|---|
| 1 | 31-Jul-2026 |
ITR Filing (Non-Audit)
Salary, House Property, Capital Gains, Other Sources
|
Individuals & HUFs filing ITR-1 or ITR-2 | ITR-1 ITR-2 |
| 2 | 31-Aug-2026 NEW |
ITR Filing (Business/Profession – Non-Audit)
Not liable to audit u/s 44AB
|
Individuals, HUFs & Firms filing ITR-3 / ITR-4 | ITR-3 ITR-4 |
| 3 | 30-Sep-2026 |
Tax Audit Report u/s 44AB
Must be filed before ITR for audit cases
|
Assessees whose accounts are required to be audited (ITR due date: 31 Oct) | Form 3CA/3CB & 3CD |
| 4 | 31-Oct-2026 |
ITR Filing (Audit Cases)
Accounts required to be audited u/s 44AB
OR — Transfer Pricing Audit Report (u/s 92E)
For assessees with international / specified domestic transactions
|
Audit assessees (ITR) — OR — TP assessees (Form 3CEB deadline) |
ITR-3 ITR-4 Form 3CEB |
| 5 | 30-Nov-2026 |
ITR Filing — Transfer Pricing (Section 92E)
International transactions / specified domestic transactions
|
Assessees covered under Section 92E | ITR-3 ITR-4 |
| 6 | 31-Dec-2026 |
Belated Return Deadline
Last opportunity to file for AY 2026-27 with late fees
|
All categories who missed original due dates | ITR-1 to ITR-7 Section 139(4) |
What Changed This Year — Key Points for Practitioners
1. The 31-Aug-2026 Deadline is New
In previous assessment years, all non-audit taxpayers — including those with business income — shared the July 31 deadline. For AY 2026-27, the Finance Act, 2025 (Budget 2026) amended Section 139(1) to provide a separate, extended deadline of 31 August 2026 for taxpayers filing ITR-3 and ITR-4 without audit requirements. This is a permanent structural change, not a one-time extension.
2. Two Separate Obligations Land on 31 October 2026
This date is frequently misread. It carries two distinct compliance obligations for two different assessee categories:
- ITR Filing — for assessees whose accounts are required to be audited under Section 44AB (their Tax Audit Report was already due on 30 Sep).
- Transfer Pricing Audit Report (Form 3CEB) — for assessees with international transactions or specified domestic transactions covered under Section 92E (their ITR is then due on 30 Nov).
These are mutually exclusive obligations — an assessee is either filing their ITR on 31-Oct, or filing their Form 3CEB on 31-Oct. Not both, unless they fall under both categories simultaneously.
3. AY 2026-27 is the Last Year Under IT Act, 1961
This means old ITR form numbers (ITR-1, ITR-2, ITR-3, ITR-4, etc.) apply for this filing season. The new form numbers under Income Tax Rules, 2026 will be applicable from Tax Year 2026-27 onwards.
Consequences of Missing the Due Date
| Consequence | Provision | Amount / Impact |
|---|---|---|
| Late filing fee | Section 234F | ₹1,000 if total income ≤ ₹5 lakh; ₹5,000 in all other cases |
| Interest on unpaid tax | Section 234A | 1% per month or part thereof on unpaid tax amount |
| Loss of carry-forward benefit | Section 80 / 139(3) | Business losses, capital losses cannot be carried forward if ITR filed after due date |
| Belated return window | Section 139(4) | Available until 31 December 2026 — with late fees and interest |
| Updated return (if belated window also missed) | Section 139(8A) | Available until 31 March 2031 (within 48 months from end of AY 2026-27) — additional tax applicable |
Quick Reference — Who Files What by When
- Salaried / Capital Gains / House Property income: ITR-1 or ITR-2 → 31 Jul 2026
- Business/Profession, no audit: ITR-3 or ITR-4 → 31 Aug 2026 (new this year)
- Tax Audit Report (u/s 44AB): Forms 3CA/3CB & 3CD → 30 Sep 2026
- Audit cases — ITR Filing: ITR-3 or ITR-4 → 31 Oct 2026
- Transfer Pricing Audit Report (u/s 92E): Form 3CEB → 31 Oct 2026
- Transfer Pricing — ITR Filing (u/s 92E): ITR-3 or ITR-4 → 30 Nov 2026
- Belated Return (missed all above): ITR-1 to ITR-7 → 31 Dec 2026 u/s 139(4)
- Income Tax Act, 1961 — Section 139(1), 139(4), 139(8A), 44AB, 92E
- Finance Act, 2025 (Budget 2026) — Amendment to Section 139(1) introducing 31 Aug deadline for ITR-3/ITR-4 non-audit cases
- CBDT — No extension notification issued as of 26 June 2026
- Income Tax Rules, 1962 — Forms 3CA, 3CB, 3CD, 3CEB
- efiletax.in
This article is for general informational purposes only and does not constitute legal or tax advice. Due dates are subject to change if extended by CBDT notification. Practitioners are advised to verify applicable deadlines at the time of filing. For personalised advice, consult a qualified Chartered Accountant.