Income Tax Return Extended Date: Latest ITR Due Dates For FY 2025-26

In summary

The applicable ITR deadline depends on your income, business status, and whether your accounts require an audit.

• ITR-1 and ITR-2 were due by 31 July 2026.
• Non-audit business returns were due by 31 August 2026.
• Audit-case ITRs are now due by 21 November 2026.
• Tax audit reports for audit cases are due by 21 October 2026.
• Belated returns for AY 2026-27 can be filed by 31 December 2026.
• Revised returns can generally be filed until 31 March 2027.

For taxpayers whose original deadline has passed, the next step depends on whether a belated return is still available. The applicable fee and interest can also vary.

For FY 2025-26, corresponding to AY 2026-27, the filing date depends on your taxpayer category. The most recent CBDT extension, announced on 28 September 2026, applies to taxpayers whose accounts are subject to audit.

The audit-case deadline has been extended from 31 October 2026 to 21 November 2026. The corresponding deadline for furnishing the tax audit report has moved from 30 September 2026 to 21 October 2026.

The main dates are:

Last updated: September 2026

The deadline depends on your circumstances and the ITR form applicable to you. The Income Tax Department has made ITR-1 to ITR-7 available for AY 2026-27.

The latest extension specifically applies to taxpayers who are required to have their accounts audited under the Income Tax Act, 1961.

If you are a salaried individual filing ITR-1 or an individual or HUF filing ITR-2 without an audit requirement, the original 31 July 2026 deadline has already passed. You generally need to file a belated return instead.

Non-audit taxpayers with business or professional income using applicable forms such as ITR-3 or ITR-4 had a 31 August 2026 deadline.

What if you are subject to tax audit?

If your accounts require a tax audit, the current ITR deadline is 21 November 2026. The tax audit report must be furnished by 21 October 2026.

The extension gives eligible audit taxpayers additional time for completing the audit and filing the return.

If your original filing deadline has passed, you may still be able to file a belated return.

For AY 2026-27, the belated return deadline is 31 December 2026. A belated return can attract a late filing fee and interest on unpaid tax.

Under Section 234F, the late filing fee is:

Last updated: September 2026

You can read more about the applicable provisions under Section 234F of the Income Tax Act.

Interest may also apply where tax remains unpaid. Filing late can affect your ability to carry forward certain losses, subject to the applicable rules.

These three types of returns serve different purposes.

Belated return

A belated return is filed after your original due date but within the permitted belated-return period. For AY 2026-27, this generally means filing by 31 December 2026.

Revised return

A revised return allows you to correct an error or omission in a return that you have already filed.

For AY 2026-27, the revised-return window extends to 31 March 2027. From AY 2026-27, a prescribed fee can apply when the revised return is filed after 31 December 2026.

Updated return

An updated return, or ITR-U, is a separate mechanism that can allow eligible taxpayers to report additional income after the relevant original and belated-return windows. It has separate conditions and additional tax requirements.

You can learn more about Section 139 (8A) of the Income Tax Act.

The correct ITR form depends on your sources of income, residential status, total income, and other circumstances.

For AY 2026-27, the Income Tax Department provides different forms for different taxpayer categories. For example, ITR-1 is available to eligible resident individuals meeting the prescribed conditions, while ITR-2 is generally used by individuals and HUFs without business or professional income who have income that cannot be reported through ITR-1.

Last updated: September 2026

The exact eligibility conditions should be checked before selecting a form.

Having your documents ready can make the filing process easier and help you identify discrepancies before submission.

You may need:

• PAN and Aadhaar details.
• Form 16, if you receive salary income.
• Interest certificates from banks and other financial institutions.
• Annual Information Statement (AIS).
• Form 26AS.
• Capital gains statements, where applicable.
• Details of eligible deductions and tax-saving investments.
• Details of other income, including rent, dividends, and interest.

For salaried taxpayers, Form 16 provides important salary and TDS information that can be used while preparing the return.

You should also compare the information in AIS and Form 26AS with your own records before filing.

If your original deadline has passed and you are eligible to file a belated return, you can file it through the Income Tax e-filing portal.

The broad process is:

1. Collect your income and tax documents.
2. Select the correct assessment year and ITR form.
3. Enter your income, deductions, taxes paid, and other required details.
4. Review the information against your AIS, Form 26AS, and supporting records.
5. Pay any applicable tax, interest, or late filing fee.
6. Submit the return.
7. Complete the required verification.

For AY 2026-27, the Income Tax Department states that revised returns can be filed up to 31 March 2027, subject to applicable conditions and fees.

AY 2026-27 has several changes that taxpayers should understand.

ITR-1 can cover two house properties

Eligible taxpayers can use ITR-1 even when they have income from up to two house properties, subject to the other conditions applicable to the form.

Revised-return period has changed

The revised-return window has been extended to the end of the relevant assessment year, which is 31 March 2027 for AY 2026-27. A prescribed fee applies to certain revisions made after 31 December 2026.

New tax law applies to later tax years

Income earned during FY 2025-26 is still reported for AY 2026-27 under the Income Tax Act, 1961. The new Income Tax Act, 2025 applies to the subsequent tax-year framework from 1 April 2026.

You can also read about the Direct Tax Code 2025 and Direct Tax Code 2025 vs Income Tax Act 1961.

Before submitting your return, review your income and tax records carefully.

• Match salary income with Form 16.
• Check TDS and tax payments in Form 26AS.
• Review AIS for reported financial transactions.
• Include capital gains and other taxable income.
• Select the correct ITR form.
• Check eligible deductions under the applicable tax regime.
• Verify the submitted return within the prescribed period.

If you have salary income, understanding Section 16 of the Income Tax Act can help you understand deductions from salary income.

You can also read about Section 139 of the Income Tax Act, which deals with various return-filing provisions.

For FY 2025-26, eligible individuals can choose between the old and new tax regimes, subject to the applicable rules.

The new regime has revised slabs and a higher Section 87A rebate. However, the rebate does not apply to income taxed at special rates, such as certain capital gains.

You can review the applicable Income Tax Slabs FY 2025-26 before choosing the regime where you have a choice.

Other provisions may also affect your tax liability, including Income Tax vs Capital Gains Tax.

The ITR deadline for FY 2025-26 depends on your taxpayer category. For AY 2026-27, the latest CBDT extension moves the deadline for audit cases to 21 November 2026, while the audit report is due by 21 October 2026. Other taxpayers whose original deadlines have passed may need to file a belated return by 31 December 2026.

Check your applicable ITR form, income records, tax payments, and filing status before submitting your return. If you have missed a deadline, understand the applicable late filing, interest, and loss-carry-forward rules before proceeding.

Last reviewed: September 2026

Mutual funds are subject to market risk. Please read the scheme-related documents carefully before investing.