Last Date to File ITR
For FY 2025-26 (AY 2026-27), the income tax filing last date for non-audit taxpayers is 31st July 2026 for ITR-1 & ITR-2. For non-audit taxpayers required to file ITR-3 & ITR-4 the due date is 31st August 2026. However, if you miss this date, you can file a belated return until 31 December 2026, but late filing fees and interest will apply.
ITR Filing Due Dates for Different Taxpayers
The due date to file ITR for different types of taxpayers for FY 2025-26 (AY 2026-27) is as follows:
Category of Taxpayer | Due Date for Tax Filing - FY 2025-26 *(unless extended) |
| ITR-1 & ITR-2 | 31st July 2026 |
| ITR-3 & ITR-4 (Non-audit cases) | 31st August 2026 |
| ITR-3 & ITR-4 (Requiring Audit) | 31st October 2026 |
| Businesses requiring transfer pricing reports (in case of international/specified domestic transactions) | 30th November 2026 |
| Revised return | 31st March 2027 |
| Belated/late return | 31st December 2026 |
| Updated return | 31 March 2031 (4 years from the end of the relevant Assessment Year) |
Can I File ITR After Due Date?
Yes, if you failed to file ITR within the due date, you can still file a belated return before 31st December of the relevant assessment year. In case you fail to file a belated return, you can still file an updated return within 48 months (4 years) from the end of the relevant assessment year.
The following table explains the purpose and due dates for belated and updated returns.
Basis of Differentiation | Belated Return | Updated Return |
| Used by | Taxpayers who have missed the original return filing due date | Taxpayers who have missed both original and belated return due dates |
| Due Date | 31st December of the assessment year | 31st March of 4 years from the end of assessment year |
| Due Date for return FY 2025-26 | 31st December , 2026 | 31st March 2031 |
What if ITR Filing has Errors?
Worried that you have already filed ITR and made some mistakes in it? You can easily revise the return that is already filed.
Revised Return
- Revised returns allows the assessee to rectify the errors made in the original return filed by the him.
- The due date for filing revised returns is 31st March of the next year.
- Lets understand this with an example. Mr. X has filed his income tax return for the financial year 2025-26 on 30th June, 2026.
- But on August 1st, he realized that he has not claimed certain deductions in his returns. Therefore, he now has the option to revise the return until 31st March 2027.
Updated Return
- If you have missed the last date to file revised return, then you can still file updated return within 48 months from the end of the relevant assessment year.
- You can file an updated return whether or not you have filed an ITR already or not.
- But, in updated return, you cannot claim additional benefits which is not furnished in your original or revised return.
- An updated return cannot be revised further.
Consequences of Missing the ITR Filing Deadline
Interest
If you submit your return after the deadline, you will be liable to pay interest at a rate of 1% per month or part month on the unpaid tax amount as per Section 234A.
Late Fee
In case of late filing, Section 234F imposes a late fee of
- Rs.5,000, if your total income exceeds Rs. 5 Lakh.
- Rs.1,000, if your total income is within Rs.5 lakh
Carry Forward of Losses
- As per the provisions of the Income Tax Act, you can carry forward the losses of the current year to future periods, offset against future profits, thereby reducing the total tax liability.
- These losses include loss on sale of capital assets like properties, stocks, mutual funds, etc, and also business losses.
- If you miss the due date for ITR, you will not be able to carry forward the losses to the future periods.
Loss of Reputation
- Delayed filing of return can also affect other facets of your financial reputation.
- You loan processing and approval might be affected because of delayed tax filing, since it indicates lack of financial discipline.
- Also, filing ITR after the due date may affect your VISA processing, etc.
Also Read:
1. Income tax slabs for FY 2025-26 (AY 2026-27)
2. Budget 2026 Highlights
