For AY 2026-27 (income of FY 2025-26), the return date was 31 July 2026 for ITR-1 and ITR-2 filers, and 31 August 2026 for individuals with business or professional income whose accounts are not required to be audited, and partners of non-audit firms, per the department's Return of Income page. It is 21 November 2026 for persons whose tax audit date was extended. Returns not filed by the relevant date are belated and can be filed until 31 December 2026 with a late fee and interest.
Facts checked: 9 October 2026. The 21 November date for audit cases comes from Circular No. 07/2026 dated 28 September 2026, as cited on the Income Tax Department news page. Read the circular itself before quoting it in a client email.
Due dates by category
| Category | Due date for AY 2026-27 |
|---|---|
| Individual, HUF, AOP/BOI, no audit (ITR-1, ITR-2) | 31 July 2026 (no extension found) |
| Non-audit business or professional income, and partners of non-audit firms | 31 August 2026, per the department's Return of Income page, which is marked as amended by the Finance Act 2026. We did not confirm whether 31 August is new this year. The date has now passed |
| Companies, and persons whose accounts need audit, including partners of audited firms (Explanation 2 to section 139(1)) | 21 November 2026 (earlier 31 October) |
| Tax audit report under section 44AB | 21 October 2026 (earlier 30 September) |
| Transfer pricing cases: report under section 92E | 31 October 2026 (not reported as extended) |
| Transfer pricing cases: return | 30 November 2026 (not reported as extended) |
| Belated return (section 139(4)) | 31 December 2026, unless the department changes it |
| Revised return (section 139(5)) | 31 December 2026 under the long-standing rule. Some reports mention 31 March 2027 for this year, so confirm on the portal |
| Updated return, ITR-U (section 139(8A)) | Within the later window the Act allows from the end of the assessment year, with additional tax |
AY 2026-27 is assessed under the Income-tax Act 1961. The Income-tax Act 2025 applies from 1 April 2026, so it governs FY 2026-27 onwards, not this return.
For earlier years, see the tax audit due date by year. For the audit report itself, read the 21 October extension post.
Late fee and interest: a worked example
An individual with no audit, total income ₹8,00,000 and tax payable ₹40,000 after TDS, files on 15 October 2026.
| Item | Working | Amount |
|---|---|---|
| Late fee, section 234F | Total income above ₹5 lakh | ₹5,000 |
| Interest, section 234A | 1% x 3 months (August, September, October, part months count) x ₹40,000 | ₹1,200 |
| Total extra cost | ₹6,200 |
If total income had been ₹4,50,000, the section 234F fee would be ₹1,000. No fee applies where income is below the basic exemption limit. Section 234A runs only on tax still unpaid after TDS, TCS and advance tax. Check with the income tax calculator.
Updated return (ITR-U)
ITR-U lets a taxpayer add omitted income after the belated window, with additional tax on top. The tier percentages and the length of the window were amended by the Finance Act 2025; I did not re-verify them for this post, so use the ITR-U calculator and confirm against the Act.
Frequently asked questions
Is there any extension of the ITR due date for non-audit individuals this year?
I found none for ITR-1 and ITR-2 filers. Individuals with non-audit business or professional income, and partners of non-audit firms, have 31 August 2026 per the department's Return of Income page, not by an extension. The only AY 2026-27 extension I could confirm is for audit cases, to 21 November 2026.
What is the last date for a belated return?
31 December 2026 for AY 2026-27, under section 139(4). The revised return date is normally the same, though some reports mention 31 March 2027 this year, so confirm on the portal before advising a client.
Can a loss be carried forward in a belated return?
Generally no for most losses. Section 80 requires the return to be filed within the due date under section 139(1), with an exception for house property loss. Confirm for each case.
Does the 21 November extension remove interest under section 234A?
The circular as cited on the department's news page does not mention it. Treat interest as possible if tax stays unpaid beyond the original date, and pay the balance tax early.
For the next advance tax instalments, see advance tax due dates for FY 2026-27, and for notices after filing, how to respond to an income tax notice.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error