The main income tax return (ITR) deadlines for FY 2025-26 (AY 2026-27) have now passed for most taxpayers. If you missed them, you can still file — as a belated return. And if your accounts need a tax audit, the government has just given you more time.
Latest update (28 September 2026): CBDT extended the deadlines for tax audit cases. The tax audit report is now due by 21 October 2026, and the ITR for audit cases by 21 November 2026. The deadlines for other taxpayers were not extended.
Due dates for FY 2025-26 (AY 2026-27)
| Taxpayer | Usual ITR form | Due date | Status |
|---|---|---|---|
| Salaried individuals, pensioners, capital gains (no business income) | ITR-1 / ITR-2 | 31 July 2026 | Passed |
| Business or professional income, no tax audit | ITR-3 / ITR-4 | 31 August 2026 | Passed |
| Tax audit report | — | 21 October 2026 (was 30 September) | Extended |
| Businesses that need a tax audit | ITR-3 / ITR-5 / ITR-6 | 21 November 2026 (was 31 October) | Extended |
| Transfer pricing cases | — | 30 November 2026 | Upcoming |
| Belated return (anyone who missed their date) | Any | 31 December 2026 | Open |
Due dates can change. Always check the income tax e-filing portal for the latest notification.
Missed the deadline? File a belated return
If you did not file by your due date, you can still file a belated return until 31 December 2026. It is filed the same way as a normal return, on the e-filing portal.
What a late return costs you
- Late fee (Section 234F): ₹5,000 if your total income is above ₹5 lakh; ₹1,000 if it is up to ₹5 lakh.
- Interest (Section 234A): 1% per month on any unpaid tax, from the due date until you file.
- Losses: you cannot carry forward business losses or capital losses to future years from a belated return (house property loss is an exception).
- Choice of tax regime: if you have no business income, the option to move to the old tax regime generally has to be used in a return filed by the due date. In a belated return you will usually be taxed under the new regime (the default). See old vs new tax regime.
- Refunds: still allowed, but they come later.
Tip: Even if you owe no tax, file anyway. A filed ITR is proof of income for loans, visas and tenders, and it keeps your record clean.
Found a mistake in a return you already filed?
You can file a revised return to correct errors or missing income. File it as soon as you notice the mistake, and in any case before the time limit shown on the e-filing portal for AY 2026-27.
Missed 31 December as well? The updated return (ITR-U)
After the belated deadline, you can still file an updated return (ITR-U) — generally within 4 years from the end of the assessment year. But:
- You pay additional tax on top of the tax and interest — the longer you wait, the higher it is.
- You cannot claim a refund or increase a loss through ITR-U.
- It cannot be filed in some cases, for example once a search or certain assessments have started.
Checklist before you file
- Form 16 from your employer, and Form 16A for other TDS
- AIS and Form 26AS — match salary, interest, dividends, share sales and TDS
- Capital gains statements from your broker or mutual fund service
- Bank interest certificates for savings and FDs
- Pre-validated bank account on the e-filing portal, for your refund
- PAN linked with Aadhaar, and your mobile number active for OTP
- Deduction proofs, only if you can still use the old regime
After filing, e-verify within 30 days — using Aadhaar OTP or net banking. An unverified return is not treated as filed. For the most common errors, see 10 ITR filing mistakes that delay your refund.
For businesses with a tax audit
If your turnover or receipts require a tax audit, use the extra time well:
- Close your books and reconcile GST returns with your accounts
- Match TDS deducted from you with Form 26AS
- Get the audit report filed by 21 October 2026
- File the ITR by 21 November 2026
Our team can handle the audit coordination and filing — see our tax audit and business tax filing services.
Need help with this?
Our team can handle it for you, online, from anywhere in India.
Frequently Asked Questions
What is the last date to file a belated ITR for AY 2026-27?
31 December 2026. After that, the only option is an updated return (ITR-U), which comes with additional tax.
Was the 31 July 2026 deadline extended?
No. The extension announced on 28 September 2026 applies only to tax audit cases. The 31 July and 31 August deadlines were not extended.
How much is the late fee for filing after the due date?
Up to ₹5,000 under Section 234F, or ₹1,000 if your total income is up to ₹5 lakh — plus 1% monthly interest on any unpaid tax.
Can I get a refund if I file a belated return?
Yes. You can claim a refund in a belated return. You cannot claim a refund in an updated return (ITR-U).
Can you file my belated return?
Yes. We check your AIS and documents, calculate the tax and late fee, file the return and complete e-verification. See our income tax filing service.
This article is for general information only and is not legal or tax advice. Rules and fees change; check the latest position or talk to our team before acting.