ITR Filing Due Dates for AY 2026–27: Choose the Correct Category

First match the income period

For income earned from 1 April 2025 to 31 March 2026, the return is for Assessment Year 2026–27 under the Income-tax Act, 1961. Tax Year 2026–27 under the Income-tax Act, 2025 refers to income earned from 1 April 2026 to 31 March 2027. These labels do not describe the same income period.

When gathering bank statements or sharing a filing instruction, write both the income period and the filing year. A folder simply called '2026 tax' can mix documents from two years. Keep the current year's advance-tax records separate from the return being prepared for the earlier income period.

Current date guide, checked on 9 October 2026

The September extension applies to the persons referred to in serial number 2 of the table below Explanation 2 to section 139(1). It does not extend every July or August deadline. Confirm the statutory category, especially for partners, audited entities and transfer-pricing cases.

The ordinary dates below are category reference dates. If yours has passed, check the available filing route and any applicable relief rather than treating an extension for another category as your own.

An audit report and the ITR are separate tasks

Preparing the accounts is not the same as filing the audit report, and uploading the report is not the same as filing the ITR. Ask who prepares each document, who signs, who submits and who accepts it on the portal. Record both due dates in the calendar.

Start with bank reconciliations, sales and purchase totals, tax-credit records and the schedules needed for the return. A last-minute audit cannot fix missing records without your input. Set an earlier internal review date so you can resolve differences and review the final computation before submission.

If you missed the original date

A belated return may still be possible within the applicable window. Section 234F can apply where a person required to file submits late: the fee is ₹1,000 where total income does not exceed ₹5 lakh and ₹5,000 in other cases. Interest and restrictions on carrying forward certain losses need a separate calculation.

Do not assume that a refund claim disappears merely because the original date was missed, or that filing late has no cost when no tax is payable. The correct answer depends on filing obligations, credits, income and the available route. Collect the records and check the position promptly.

A correction has its own rules

A revised return corrects an eligible original or belated return and has a different deadline from a first late return. Section 139(5), as substituted by Section 5 of the enacted Finance Act, 2026, permits revision until the end of the relevant assessment year or completion of assessment, whichever is earlier. For AY 2026–27, the final date is therefore 31 March 2027, unless the assessment is completed earlier.

Section 234-I fees apply to revisions after 31 December 2026. The Income Tax Department's current ITR-2 FAQs specify ₹1,000 where total income does not exceed ₹5 lakh and ₹5,000 in other cases, applying from 1 January 2027 for AY 2026–27. This is separate from the Section 234F fee for a belated return. Check the actual filing and assessment status before choosing the correction route.

Do not use an updated return as a universal substitute for revision or a way to increase a refund. Check the purpose, eligibility and additional tax consequences before selecting a route. If you received a defective-return notice, its response deadline is another task and should be handled against the notice itself.

Complete verification and keep evidence

Submission does not finish the process if verification remains pending. The portal's general e-verification/ITR-V time limit is 30 days from filing. Use the permitted method that fits your account and signatory requirements, and complete it promptly rather than using the full window as a target.

Save the acknowledgement, filed return, computation, challans and verification status together. Check the nominated bank account for refund readiness. If the portal shows an outstanding action, read its exact description before submitting another return. Keep notices and responses in the same year-specific folder.

Get a filing plan you can act on

For LIQUETAX to assess your filing plan, share the income year, income types, entity type, previous filing status, audit status and any notices. Include whether you changed jobs, traded securities, sold property, earned overseas income or received business payments.

Ask for a written checklist, the proposed ITR form, the category used to determine the deadline and the documents still missing. A useful engagement also explains fees, verification responsibilities and post-filing assistance. The aim is an accurate return supported by records, with a clear next action for you.

Your next steps

1. Identify the category

   Confirm the income period, taxpayer type and audit/report position.

2. Reconcile the records

   Match income and credits; resolve missing documents.

3. Review and file

   Check the form, computation, applicable date and filing route.

4. Verify and retain

   Complete verification and save the final filing evidence.

Your questions, answered