The ITR last date 2026 for salaried and other non-audit taxpayers (AY 2026-27) was 31 July 2026. For non-audit business and profession cases it was 31 August 2026. Both dates have passed. As on 11.09.2026, the Income Tax Department’s news page showed no extension for either. If you have not filed, you can still file a belated return until 31 December 2026. The late fee is ₹1,000 if your total income is ₹5 lakh or less, and ₹5,000 otherwise. The next deadline is 30 September 2026, for tax audit reports.
AY 2026-27 due dates and where each stands
The due dates come from the ITR FAQ on incometax.gov.in. The status column reflects the department’s latest-news page as checked on 11.09.2026.
| Return or report | Due date and status as on 11.09.2026 |
|---|---|
| Non-audit individuals (ITR-1, ITR-2) | 31.07.2026. Passed, and no extension notified. |
| Non-audit business or profession | 31.08.2026. Passed, and no extension notified. |
| Tax audit report (Form 3CA/3CB, 3CD) | 30.09.2026. 19 days left. |
| Audit cases, including companies | 31.10.2026. 50 days left. |
| Transfer pricing cases | 30.11.2026. The TP audit report is due on 31.10.2026. |
| Belated return | 31.12.2026, or until the assessment is completed if that happens first. |
| Revised return | Before 31.03.2027, or until the assessment is completed if that happens first. The FAQ marks this date “as proposed in the Finance Bill, 2026”. |
Important Links
| Resource | Link and status as on 11.09.2026 |
|---|---|
| ITR FAQ with due dates | Income Tax Returns help page. Live. Covers the due dates, belated and revised returns, and the move from the 1961 Act to the 2025 Act. |
| Latest news and extensions | Income Tax Department latest news. Live. Any extension would be announced here. None for AY 2026-27 as on 11.09.2026. |
| Last year’s extension, for reference | PIB release, AY 2025-26. This extended the 31 July 2025 date to 15 September 2025. It does not apply this year. |
Filing after the due date
You can still file a belated return, but it costs more than just the late fee.
| Consequence | What applies for AY 2026-27 |
|---|---|
| Late fee, Section 234F | ₹1,000 if total income is ₹5 lakh or less. ₹5,000 in every other case. |
| Interest | Interest runs on any tax still unpaid until you file. |
| Carrying forward losses | A business loss or capital loss can be carried forward only if the return of loss was filed by the due date. A belated return loses this. |
| Updated return (ITR-U) | Still possible later under Section 139(8A) of the 1961 Act, within its time limits and with additional tax. |
| Which Act applies | The Income Tax Act, 1961, even though you file after 01.04.2026. Use the AY 2026-27 forms on the e-filing portal. |
Two returns to track from this year
The Income Tax Act, 2025 came into force on 01.04.2026. That creates two separate obligations, and taxpayers can easily confuse them.
| Return | Income covered and when it is due |
|---|---|
| AY 2026-27 (old Act) | Income of FY 2025-26. Filed on the old ITR forms under Section 139. This is the return with the dates above. |
| Tax Year 2026-27 (new Act) | Income of FY 2026-27. Filed under Section 263 of the 2025 Act, and not due until July 2027. |
| Filing only one | Both are independent obligations. Missing either one has consequences under its own Act. |
| Late utilities for audit filers | ITR-5 went online on 05.08.2026, ITR-7 on 11.08.2026 and ITR-6 on 18.08.2026. That was two to three months before the 31 October deadline. |
Last checked on 11.09.2026 against the ITR FAQ and the latest-news page on incometax.gov.in. The newest item on that page was dated 01.09.2026 and was about the foreign assets disclosure scheme, not a due date.
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Frequently Asked Questions
Has the ITR due date for AY 2026-27 been extended?
No extension had been announced on the Income Tax Department's latest-news page as on 11.09.2026. The 31 July 2026 and 31 August 2026 due dates have passed.
What is the last date to file a belated ITR for AY 2026-27?
31 December 2026, or before the assessment is completed, whichever is earlier, under Section 139(4) of the Income Tax Act, 1961.
What is the late fee for filing ITR after the due date?
₹1,000 if total income does not exceed ₹5 lakh, and ₹5,000 in all other cases, under Section 234F.
What is the tax audit report due date for AY 2026-27?
30 September 2026 where the ITR due date is 31 October 2026, and 31 October 2026 for transfer pricing cases.
Which Act applies to ITR for AY 2026-27 filed after April 2026?
The Income Tax Act, 1961. The new Income Tax Act, 2025 applies from Tax Year 2026-27, whose return is due in July 2027.