ITR Filing Due Dates for FY 2025-26

If you are wondering when to file your income tax return for FY 2025-26, you are in the right place. The due dates for ITR filing (Assessment Year 2026-27) vary depending on your taxpayer category – salaried individuals, business owners, and companies all have different deadlines. Missing these dates can attract penalties up to ₹5,000, so knowing your exact deadline is critical. This guide covers every ITR due date, who must file which form, late filing penalties, and practical tips to stay compliant.

ITR Filing Due Dates – AY 2026-27 at a Glance

Here is a complete summary of all ITR due dates for FY 2025-26 (AY 2026-27):

Understanding Your ITR Form: Which One Applies to You?

Choosing the right ITR form is the first step. Filing the wrong form can lead to a defective return notice from the Income Tax Department.

ITR-1 (Sahaj) – Salaried Individuals

ITR-1 is the simplest form, designed for resident individuals with:

• Salary or pension income up to ₹50 lakh
• Income from one house property
• Agricultural income up to ₹5,000

Due Date: 31st July 2026

ITR-2 – Individuals with Capital Gains

If you sold stocks, mutual funds, or property in FY 2025-26, you must file ITR-2. This form is for those with no business or professional income but who have capital gains or foreign income.

Due Date: 31st July 2026

ITR-3 – Business and Professionals

Freelancers, doctors, lawyers, and business owners with income from profession or proprietary business must file ITR-3. Non-audit cases must file by 31st August 2026.

ITR-4 (Sugam) – Presumptive Taxation

Small businesses and professionals opting for the presumptive taxation scheme under Section 44AD, 44ADA, or 44AE should file ITR-4. Due date for non-audit cases is 31st August 2026.

Special Cases: Audit and Transfer Pricing Deadlines

If your business turnover crosses a specified threshold, a tax audit under Section 44AB is mandatory. Here are the extended deadlines:

Tax Audit Cases: Taxpayers required to get their accounts audited must file by 31st October 2026.

Transfer Pricing Cases: Taxpayers involved in international or specified domestic transactions must submit an accountant’s report and file by 30th November 2026.

Tax audit is triggered when business turnover exceeds ₹1 crore (or ₹10 crore if 95% transactions are digital) or professional receipts exceed ₹50 lakh.

Belated and Revised Returns: What If You Miss the Deadline?

Belated Return – Filed After the Due Date

If you miss your original deadline, you can still file a belated return under Section 139(4) until 31st December 2026. However, a late filing fee applies:

1. ₹5,000 if total income exceeds ₹5 lakh
2. ₹1,000 if total income is ₹5 lakh or below
3. Interest under Section 234A on any tax due

Revised Return – Correcting Mistakes

Made an error in your original return? You can file a revised return under Section 139(5) until 31st March 2027. There is no penalty for filing a revised return till 31^st December 2026 but there is penalty under section 234I after this date till 31^st March 2027 of ₹5,000 if total income exceeds ₹5 lakh and ₹1,000 if total income is ₹5 lakh or below.

Penalty Comparison: On-Time vs. Late Filing

Practical Tips to File Your ITR on Time

1. Collect all Form 16 / Form 16A from your employers and clients before June 2026
2. Verify your Annual Information Statement (AIS) on the income tax portal for accuracy
3. Reconcile your 26AS TDS credit with actual tax deducted at source
4. Keep records of capital gains transactions – sale dates, purchase cost, and brokerage
5. Opt for the new tax regime or old tax regime comparison before filing
6. File early – the income tax portal is often slow in the last week before the deadline

Conclusion

Filing your income tax return on time is one of the most important financial responsibilities. For FY 2025-26 (AY 2026-27), salaried individuals must file by 31st July 2026, while business owners under the presumptive scheme and non-audit cases have until 31st August 2026. Audit cases get time until 31st October 2026, and transfer pricing cases until 30th November 2026. If you miss your deadline, a belated return is possible until 31st December 2026 with a small penalty, and errors can be corrected through a revised return until 31st March 2027. Start early, choose the correct ITR form, and verify your AIS to ensure a smooth, penalty-free filing experience.

You can call or whatsapp at +91 9769647582 for any ITR filing query or service.

Frequently Asked Questions (FAQs)

Q1. What is the last date to file ITR for salaried employees for FY 2025-26?

The due date for salaried individuals (ITR-1 and ITR-2 filers) is 31st July 2026 for AY 2026-27.

Q2. Can I file ITR after 31st July 2026?

Yes. You can file a belated return until 31st December 2026, but a late fee of ₹1,000 to ₹5,000 will apply depending on your income level.

Q3. What happens if I don’t file ITR at all?

Not filing ITR can lead to a penalty, interest on unpaid tax, and in serious cases, prosecution under Section 276CC of the Income Tax Act.

Q4. Is it mandatory to file ITR even if my income is below ₹2.5 lakh?

Generally, no. But filing is still recommended if you want to claim a tax refund, apply for a visa, or have carried forward losses.

Q5. What is the due date for ITR for companies and audit cases in AY 2026-27?

Companies and taxpayers subject to tax audit must file their ITR by 31st October 2026. Transfer pricing cases have until 30th November 2026.