Due Dates for Financial Year 2025-26 (AY 2026-27)
- 31 July 2026: individuals and HUFs filing ITR-1 or ITR-2, such as salaried people, pensioners and investors with capital gains
- 31 August 2026: non-audit ITR-3 and ITR-4 cases, such as small businesses, freelancers and professionals, including presumptive taxation. This is a new, later date introduced by Budget 2026.
- 31 October 2026: cases requiring a tax audit, companies, and other entities as notified
Due dates can be extended by government notification, so always check for updates close to the deadline. See our ITR Filing guide.
Missed the Due Date? File a Belated Return
A belated return can generally be filed up to 31 December of the assessment year, that is 31 December 2026 for FY 2025-26. Consequences of filing late include:
- A late filing fee
- Interest on any unpaid tax
- Loss of the right to carry forward certain losses, such as business and capital losses
- Delay in refunds
Made a Mistake? File a Revised Return
If you discover an error or omission in a filed return, you can file a revised return. After Budget 2026, the window has been extended to 31 March of the assessment year, that is 31 March 2027 for FY 2025-26. Revisions filed after 31 December attract a fee, which depends on your income level.
Forgot Some Income? Updated Return (ITR-U)
An updated return lets you voluntarily report income you missed, even after the revised return deadline, within the extended period allowed by law (now up to 48 months from the end of the relevant assessment year), subject to payment of additional tax. It generally cannot be used to claim a refund or increase a loss, with limited exceptions introduced recently.
Quick Summary for FY 2025-26
- Original (ITR-1/2): 31 July 2026
- Original (non-audit ITR-3/4): 31 August 2026
- Original (audit cases): 31 October 2026
- Belated: 31 December 2026
- Revised: 31 March 2027
- Updated: within the extended period allowed, with additional tax
Common Mistakes
- Assuming everyone has until 31 August. Salaried taxpayers filing ITR-1 or ITR-2 still have 31 July.
- Not reconciling AIS before filing, leading to mismatch notices
- Forgetting to e-verify within the time allowed
- Waiting for the last day, when the portal is slow
Frequently Asked Questions
I am salaried. Is my due date 31 August now?
No. The 31 August date is for non-audit ITR-3 and ITR-4 filers. Salaried individuals filing ITR-1 or ITR-2 generally have 31 July.
Can I revise a belated return?
Yes, a belated return can also be revised within the time allowed.
Is there a penalty for an updated return?
Yes, additional tax is payable, which increases the longer you wait.
Related Services
Talk to a Chartered Accountant
If you are unsure which ITR due date applies to you, or need to file a belated, revised or updated return, contact us for detailed guidance.
CA Mayank Agarwal (Chartered Accountants)
Raj Nagar Extension & Indirapuram, Ghaziabad
Phone / WhatsApp: 9718877122 | Email: fcamayankagarwal@gmail.com
This page gives general information for guidance only. Laws, forms, fees and timelines change from time to time and depend on individual facts, so please confirm the current position before acting. See all our service guides.