ITR due dates for the tax year 2026-27

For the tax year 2026-27, the usual ITR due date is 31-Jul-2027 for individuals whose accounts do not need an audit. With business or professional income and no audit it is 31-Aug-2027, and where an audit is required, 31-Oct-2027. Filing for this tax year opens on 01-Apr-2027, and the CBDT can extend the dates in any year.

TaxCare's own rule set for the tax year 2026-27 is provisional: it carries forward the rules for the tax year 2025-26 and has not yet been signed off against the forms for 2027. The dates below are checked against the Income-tax Act, 2025 as amended by the Finance Act, 2026.

Key dates for the tax year 2026-27

These dates are set by section 263(1)(c) of the Income-tax Act, 2025, as substituted by the Finance Act, 2026. The 31 August date applies to a person with business or professional income whose accounts do not need an audit, and to a partner of such a firm. The 31 October date applies to companies, to persons whose accounts must be audited and to partners of audited firms. The 30 November date applies where a transfer pricing report under section 172 is required. Everyone else files by 31 July.

A belated return can be filed within nine months from the end of the tax year, or before the assessment is completed, whichever is earlier. For the tax year 2026-27 that is 31-Dec-2027.

Can the due date change?

Yes. The CBDT can extend the due date by an order. For the tax year 2024-25, the 31-Jul-2025 date was extended to 16-Sep-2025, and a return filed by the extended date was on time, with no late fee and no interest for lateness. Always check for a fresh circular before you decide to wait.

What if you miss the due date?

You can still file a belated return until the last date shown above. You will pay:

• A late fee of ₹5,000. If your total income is ₹5,00,000 or less, the fee is ₹1,000. For the tax year 2026-27 the same amounts are in section 428(a) of the Income-tax Act, 2025, as substituted by the Finance Act, 2026.
• Interest of 1% per month or part of a month on any tax still unpaid, counted from the day after the due date.
• Restrictions: in TaxCare's rules a belated return cannot use the old tax regime, and most losses cannot be carried forward.

The late fee applies only to people who were required to file. A person whose income is below the filing limit owes no fee for filing late.

After the belated window

If even the belated window has closed, you may still be able to file an updated return (ITR-U). It costs extra tax of 25%, 50%, 60% or 70% of the tax and interest due, depending on how late you are. It cannot be used to claim a refund or to report a loss.

For the tax year 2025-26, TaxCare's rules put the updated return window from 01-Jan-2027 to 31-Mar-2031. For the tax year 2026-27, the Income-tax Act, 2025 allows an updated return within 48 months from the end of the April–March year after the tax year, which is 31-Mar-2032.

Correcting a return

A revised return lets you fix errors in a filed return. In TaxCare's rules for recent years the deadline is 31 March after the tax year, with an extra fee if you revise after 31 December. For the tax year 2026-27, the Finance Act, 2026 allows a revised return within twelve months from the end of the tax year, or before the assessment is completed, whichever is earlier: that is 31-Mar-2028. One filed more than nine months after the year ends (after 31-Dec-2027) carries a fee of ₹5,000, or ₹1,000 if your total income is ₹5,00,000 or less.

Still filing for the tax year 2025-26?

The normal due date for the tax year 2025-26 was 31-Jul-2026 for most people, and 31-Aug-2026 for business or professional income without an audit. A return filed after that is belated, and the last date for it is 31-Dec-2026. For audit cases, the CBDT extended the due date for this year from 31-Oct-2026 to 21-Nov-2026 (Circular No. 07/2026, dated 28-Sep-2026).

Advance tax dates

If your tax for the year is ₹10,000 or more after TDS, you are expected to pay advance tax in instalments during the tax year. These are the dates and the cumulative share to be paid.

A resident individual aged 60 or more at any time in the tax year, with no income from business or profession, does not have to pay advance tax. If you declare income under the presumptive scheme for business or profession, you may pay the whole advance tax in one instalment by 15 March.

Missing these dates can attract interest, which is separate from the late filing fee.

How TaxCare helps

TaxCare works out whether your return is on time or belated, and calculates the late fee and interest from the same rules shown above. It reminds you to e-verify after filing, since a return that is not verified within 30 days does not count.

This guide gives general information and is not professional tax advice.