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📅 Income Tax Act, 1961 — Section 139
ITR Filing Deadline — Due Dates, Penalties & Complete Guide for AY 2026-27
Know the exact ITR filing deadline for your category — salaried, business, audit cases, and more. Our CA team files your Income Tax Return accurately and on time so you avoid late fees, interest, and loss of carry-forward benefits.
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📅 ITR Filing Due Dates — AY 2026-27
Individuals & HUFs (Non-Audit)
Salaried, freelancers below audit threshold
31 Jul 2026
Businesses & Professionals (Audit Required)
Turnover above audit limit under Sec 44AB
31 Oct 2026
Transfer Pricing Cases (Sec 92E)
International & specified domestic transactions
30 Nov 2026
Belated Return (Sec 139(4))
Late filing with penalty under Sec 234F
31 Dec 2026
Revised Return (Sec 139(5))
To correct errors in original filing
31 Mar 2027
🎯 QUICK ANSWER — AEO OPTIMISED
What is the ITR Filing Deadline?
The ITR filing deadline is the due date by which an income tax return must be filed under Section 139 of the Income Tax Act, 1961. For individuals, HUFs, and other non-audit taxpayers, the deadline is 31st July of the Assessment Year — for AY 2026-27 (income earned in FY 2025-26), this means 31st July 2026. For businesses and professionals whose accounts are required to be audited, the due date is 31st October 2026. Missing the deadline attracts a late filing fee under Section 234F, interest under Section 234A, and the loss of the right to carry forward certain losses to future years.
📖 Overview
Understanding ITR Filing Deadlines in India
Filing your Income Tax Return by the due date is not merely a procedural obligation — it has direct financial consequences. Filing on time protects your right to carry forward losses, avoids penalties and interest, and maintains a clean compliance record with the Income Tax Department.
The ITR filing deadline varies by taxpayer category. Most individuals and salaried employees must file by 31st July, while businesses requiring a statutory or tax audit under Section 44AB get until 31st October. Those with international transactions requiring a report under Section 92E have until 30th November.
If you miss the original deadline, a belated return can be filed under Section 139(4) up to 31st December of the Assessment Year, with an applicable late fee. After 31st December, an Updated Return (ITR-U) under Section 139(8A) is the only option, and it comes with a steep additional tax of 25% to 50%.
Governing Law: Income Tax Act, 1961
- Section 139(1) — Original ITR Filing Due Dates by taxpayer category
- Section 139(4) — Belated return filing up to 31st December of the AY
- Section 139(5) — Revised return to correct errors up to 31st March of the AY
- Section 139(8A) — Updated return (ITR-U) within 2 years of end of AY
- Section 234A — Interest for delay in filing ITR beyond due date
- Section 234F — Late filing fee of Rs.1,000 or Rs.5,000 for delayed returns
📌 Key Facts: ITR Filing Deadline AY 2026-27
| AY / FY | AY 2026-27 / FY 2025-26 |
| Individuals & HUFs (Non-Audit) | 31st July 2026 |
| Audit Cases (Sec 44AB) | 31st October 2026 |
| Transfer Pricing (Sec 92E) | 30th November 2026 |
| Belated Return (Sec 139(4)) | 31st December 2026 |
| Revised Return (Sec 139(5)) | 31st March 2027 |
| Updated Return (ITR-U) | Within 2 years (by 31 Mar 2029) |
| Late Fee — Income > Rs.5 Lakh | Rs.5,000 under Sec 234F |
| Late Fee — Income ≤ Rs.5 Lakh | Rs.1,000 under Sec 234F |
| Interest on Unpaid Tax | 1% per month under Sec 234A |
| Governing Provision | Section 139, Income Tax Act 1961 |
📋 Category-Wise Due Dates
ITR Filing Deadline for Each Taxpayer Category — AY 2026-27
The due date for filing an ITR depends on the category of the taxpayer and whether a tax audit or transfer pricing report is required. Here is the complete breakdown:
| Taxpayer Category | Examples | Due Date (AY 2026-27) | Audit Required? |
|---|---|---|---|
| Individuals (Salaried) | Employees with Form 16, pension income | 31 July 2026 | No |
| Individuals (Self-Employed / Freelancers) | Professionals below Rs.50 lakh receipts | 31 July 2026 | No |
| HUFs (Non-Audit) | Hindu Undivided Families below threshold | 31 July 2026 | No |
| Businesses (Non-Audit) | Presumptive tax under Sec 44AD / 44ADA / 44AE | 31 July 2026 | No |
| Businesses requiring Tax Audit | Turnover > Rs.1 crore (business) or > Rs.50 lakh (profession) | 31 October 2026 | Yes |
| Companies | Private limited, public limited companies | 31 October 2026 | Yes |
| Transfer Pricing Cases | International transactions, specified domestic transactions (Sec 92E) | 30 November 2026 | TP Report |
| Belated Return (any category) | Filed after original due date with Sec 234F penalty | 31 December 2026 | — |
| Revised Return (any category) | To correct errors or omissions in original ITR | 31 March 2027 | — |
🔄 Filing Scenarios
Original, Belated, Revised & Updated Return — What Each Means
Understanding the four types of ITR filings helps you know exactly what your options are depending on when you file:
✅ Original Return — Filed on Time
Filed under Section 139(1) on or before the due date (31st July for most individuals). No late fee, no interest on tax, full ability to carry forward losses, and access to all deductions and exemptions. The most beneficial outcome for any taxpayer.
⚠️ Belated Return — Filed After Due Date
Filed under Section 139(4) between the due date and 31st December 2026. Attracts a late fee of Rs.1,000 or Rs.5,000 under Section 234F and interest under Section 234A. Business and capital losses (except house property loss) cannot be carried forward.
✏️ Revised Return — Correcting Errors
Filed under Section 139(5) to correct an omission or wrong statement in an original or belated return. Can be filed any number of times up to 31st March 2027 (end of the Assessment Year) or completion of assessment, whichever is earlier. No additional penalty.
🔴 Updated Return (ITR-U) — Last Resort
Filed under Section 139(8A) when both the original and belated deadlines are missed. Can be filed within 2 years from the end of the AY (i.e., by 31st March 2029 for AY 2026-27). Attracts additional tax of 25% (if filed in year 1) or 50% (if filed in year 2) on aggregate tax and interest. Cannot be used to claim refunds or carry forward losses.
⚙️ Step-by-Step Process
How to File Your ITR Before the Deadline — Complete Process
Income Tax Returns are filed entirely online through the income tax e-filing portal. Here is the step-by-step process to file on time:
1
Collect All Income Documents
Gather Form 16 from your employer, bank interest certificates, capital gains statements from brokers, dividend statements, and rental income records for the full financial year.
2
Download Form 26AS and AIS
Log in to the income tax portal and download your Form 26AS (TDS credit statement) and Annual Information Statement (AIS) to verify all taxes deducted and income reported against your PAN.
3
Choose the Correct ITR Form
Select ITR-1 (salaried, income up to Rs.50 lakh), ITR-2 (capital gains or multiple properties), ITR-3 (business/professional income), or ITR-4 (presumptive taxation) based on your income sources for the year.
4
Compute Total Income and Tax Liability
Total all income from various heads, apply eligible deductions under Chapter VI-A (80C, 80D, 80G, HRA, etc.), and calculate net taxable income and tax payable under the old or new tax regime.
5
Pay Self-Assessment Tax (If Any)
If tax payable exceeds TDS already deducted, pay the balance as self-assessment tax using Challan 280 on the portal before filing. Note the BSR code and challan serial number for entry in your return.
6
Fill and Submit the ITR Online
Log in to the income tax e-filing portal, select the correct ITR form, fill in all income, deduction, and tax Payment details, verify the pre-filled data from Form 26AS / AIS, and submit the return.
7
Verify the ITR Within 30 Days
After submitting, verify your ITR within 30 days using Aadhaar OTP, Net Banking EVC, Demat account EVC, or by sending the signed physical ITR-V to CPC Bengaluru. An unverified return is treated as not filed.
8
Track Refund or Assessment
After verification, track your refund status on the income tax portal or NSDL website. The refund is typically processed and credited to your bank account within 15 to 45 days of successful verification.
📅 Deadline Tip: Start collecting documents in May and aim to file by mid-July — well before the 31st July deadline — to avoid last-minute portal congestion, TDS mismatch notices, and the risk of missing the due date. Let our CA team handle your ITR end-to-end →
📁 Documents Required
Documents to Keep Ready Before Filing Your ITR
Having all documents ready before you start reduces errors, prevents mismatches with Form 26AS / AIS, and helps you file well before the deadline:
Form 16 & Salary Slips
Form 16 issued by your employer showing gross salary, exemptions, deductions, and TDS deducted. Also collect all pay slips for verification of allowances.
Bank Statements & Interest Certificates
Bank statements for all accounts for the full financial year. Fixed deposit and savings account interest certificates from each bank where you hold accounts.
Capital Gains Statements
Capital gains statements from your stockbroker, mutual fund platforms, or LTCG reports for sale of property, equity, debt funds, or any other capital asset during the year.
Home Loan & Rental Records
Home loan interest certificate from your lender (for Sec 24(b) deduction), rent receipts if claiming HRA, and rental income records if you have a let-out property.
Investment & Deduction Proofs
Documents for deductions under 80C (PPF, ELSS, LIC), 80D (medical insurance), 80G (donations), 80E (education loan interest), NPS contributions, and any other eligible deductions.
PAN, Aadhaar & Bank Details
PAN card linked to all income sources, Aadhaar linked to PAN for e-verification, and your bank account number and IFSC code for refund credit.
⚠️ Consequences of Missing Deadline
What Happens If You Miss the ITR Filing Deadline?
Missing the original ITR filing deadline triggers a chain of financial and legal consequences under the Income Tax Act:
Late Filing Fee (Sec 234F)
Rs.5,000 if total income exceeds Rs.5 lakh; Rs.1,000 if total income is Rs.5 lakh or below. No fee applies if income is below the basic exemption limit.
Interest on Tax (Sec 234A)
Interest at 1% per month (or part of month) on the outstanding tax amount from the original due date until the date of actual filing. This compounds quickly on large tax dues.
Loss of Carry-Forward of Losses
Business losses, speculative losses, capital losses, and losses from race horses cannot be carried forward to offset future income if the return is filed after the original due date.
Scrutiny & Notice Risk
Late filers are more likely to receive notices under Section 142(1) or Section 148 (reassessment). A delayed return also shows up on your tax compliance record and may affect loan applications.
Loss of Certain Deductions
Some deductions and exemptions — particularly those dependent on timely disclosure — may not be available when a belated or updated return is filed, increasing overall tax liability.
50% Additional Tax (ITR-U)
If both the original and belated deadlines are missed, an Updated Return under Sec 139(8A) attracts an additional tax of 25% or 50% of the aggregate tax and interest payable.
File before 31st July — every day of delay costs more. setupfiling.in's CA team handles your complete ITR filing — from document review to e-verification — so you never miss a deadline.
🔄 Comparison
Filing on Time vs Belated vs Updated Return — Full Comparison
Here is a clear side-by-side comparison of what changes between filing on time, filing a belated return, and filing an updated return:
| Parameter | Original (On Time) | Belated (By 31 Dec) | Updated ITR-U (By 31 Mar 2029) |
|---|---|---|---|
| Governing Section | 139(1) | 139(4) | 139(8A) |
| Late Filing Fee (Sec 234F) | Nil | Rs.1,000 / Rs.5,000 | Not separately applicable |
| Interest on Tax (Sec 234A) | Nil (if tax paid) | 1% per month on unpaid tax | 1% per month from original due date |
| Additional Tax | Nil | Nil | 25% (yr 1) / 50% (yr 2) of tax + interest |
| Carry Forward of Business Loss | ✔ Allowed | ✘ Not allowed | ✘ Not allowed |
| Carry Forward of Capital Loss | ✔ Allowed | ✘ Not allowed | ✘ Not allowed |
| Refund Claim | ✔ Allowed | ✔ Allowed | ✘ Not allowed |
| Can Be Revised Later | ✔ Yes (by 31 Mar 2027) | ✔ Yes (by 31 Mar 2027) | ✘ No |
📍 Pan India Service
ITR Filing Assistance Across All Cities in India — Before Every Deadline
SetupFiling.in provides 100% online ITR filing assistance for individuals, businesses, and companies across all major cities and states in India. Our CA team files your return well before the 31st July deadline.
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Andhra Pradesh businesses
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100% online ITR filing across all states & UTs of India
Wherever you are in India, our CA team files your ITR on time — every year.
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Related Tax & Compliance Services by SetupFiling.in
ITR filing is one part of your annual tax compliance. Explore related services that keep your business fully compliant:
Online ITR Filing — All Categories
Income Tax Audit (Section 44AB)
TDS Payment & Return Filing
GST Registration
Register for GSTIN Online
GST Registration for Sole Proprietorship
Private Limited Company Registration
Company Registration Process in India
Projected Balance Sheet for Bank Loan
Shop & Establishment Registration
HSN Code Finder
GST Registration Online Guide
🏆 Why Us
Why Choose SetupFiling.in for ITR Filing Before the Deadline?
SetupFiling.in is a trusted CA, CS & Legal services platform serving thousands of taxpayers across India every assessment year. Here is why individuals and businesses trust us with their ITR deadlines:
Expert CA Team
Your return is prepared and reviewed by experienced Chartered Accountants who ensure accuracy, correct form selection, and maximum legitimate deductions.
Filed Well Before Deadline
We never wait until the last day. Once documents are shared, your ITR is filed within 24-48 hours — giving you maximum buffer before the 31st July deadline.
100% Online — Pan India
Share documents securely from anywhere in India via WhatsApp or email. No physical visit required at any stage of the filing process.
Form 26AS & AIS Matching
We cross-verify your income against Form 26AS, AIS, and TIS before filing to prevent mismatches, notices from the income tax department, and demand notices.
24×7 Customer Support
Our team is available round the clock via WhatsApp, phone, and email to answer queries, provide filing status updates, and handle any income tax notices received.
Year-Round Compliance Help
Beyond ITR, we assist with advance tax, TDS returns, GST compliance, tax audit, and business registration — making us your single compliance partner for the year.
❓ FAQ
Frequently Asked Questions About ITR Filing Deadline
Direct answers to the most commonly asked questions about the due date for filing income tax returns in India:
For Assessment Year 2026-27 (income earned in FY 2025-26), the ITR filing deadline for individuals, HUFs, and non-audit cases is 31st July 2026. For taxpayers requiring a tax audit under Section 44AB, the due date is 31st October 2026. For transfer pricing cases under Section 92E, the deadline is 30th November 2026. Belated returns can be filed up to 31st December 2026.
Salaried employees are classified as individual taxpayers not required to get their accounts audited. Their ITR filing deadline is 31st July of the Assessment Year — i.e., 31st July 2026 for income earned in FY 2025-26. Filing by this date avoids all late fees, preserves the right to carry forward losses, and ensures any refunds are processed at the earliest.
If you miss the 31st July deadline, you can still file a belated return under Section 139(4) up to 31st December 2026. However, you will be liable for a late filing fee of Rs.5,000 (Rs.1,000 if total income is up to Rs.5 lakh) under Section 234F, and interest at 1% per month under Section 234A on any outstanding tax. Additionally, business and capital losses cannot be carried forward if the return is filed after the due date.
Under Section 234F, a late filing fee applies when an ITR is filed after the due date but before 31st December of the Assessment Year. The fee is Rs.5,000 for taxpayers with total income exceeding Rs.5 lakh, and Rs.1,000 for taxpayers with total income of Rs.5 lakh or below. No fee is charged if total income is below the basic exemption limit applicable to the taxpayer.
A belated return is an income tax return filed after the original due date, permitted under Section 139(4). For AY 2026-27, the last date for filing a belated ITR is 31st December 2026. Filing a belated return attracts a late fee under Section 234F and interest under Section 234A. Business and capital losses cannot be carried forward in a belated return, though house property losses can still be carried forward.
An Updated Return (ITR-U) under Section 139(8A) can be filed when a taxpayer has missed both the original due date and the belated return deadline of 31st December. ITR-U can be filed within two years from the end of the relevant Assessment Year — for AY 2026-27, this means up to 31st March 2029. It attracts an additional tax of 25% of the aggregate tax and interest if filed within 12 months, and 50% if filed in the second year. ITR-U cannot be used to claim a refund or carry forward losses.
Yes. The Central Board of Direct Taxes (CBDT) has the authority to extend ITR filing deadlines through official circulars or notifications. Extensions have been granted in past years due to technical failures of the income tax portal, natural calamities, and the COVID-19 pandemic. However, extensions are not guaranteed and taxpayers should not plan around them. Filing well before the original due date is always the safest approach.
If an ITR is filed after the original due date under Section 139(1), the following losses cannot be carried forward to future assessment years: non-speculative business losses, speculative business losses, short-term and long-term capital losses, and losses from owning and maintaining race horses. However, losses under the head 'Income from House Property' can still be carried forward even if the return is filed late — this is the one exception under the law.
Businesses and professionals whose turnover or gross receipts cross the prescribed limit under Section 44AB — Rs.1 crore for businesses (Rs.10 crore if cash transactions are below 5%) and Rs.50 lakh for professionals — are required to get a tax audit done. Their ITR filing deadline is 31st October of the Assessment Year — i.e., 31st October 2026 for AY 2026-27.
Yes. Under Section 139(5), you can file a revised ITR to correct any omission or wrong statement in your original or belated return. A revised return can be filed any number of times before the end of the Assessment Year or before the completion of assessment, whichever is earlier. For AY 2026-27, a revised return can be filed up to 31st March 2027. No additional penalty or fee applies for filing a revised return.
Yes. SetupFiling.in provides complete CA-assisted ITR filing for salaried individuals, self-employed professionals, businesses, HUFs, and companies across India — entirely online. Our team reviews all documents, cross-matches Form 26AS and AIS, selects the correct ITR form, computes tax accurately, and files the return well before the deadline. Contact us at +91 9818209246 or WhatsApp us to get started.
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