Every deadline you need for FY 2025-26 income — by taxpayer category, form type, and filing situation.
Even though the Income Tax Act, 2025 came into force on 1st April 2026, your return for AY 2026-27 relates to income earned in FY 2025-26 — that is, before the new Act took effect. As a result, this filing season is governed entirely by the old Income Tax Act, 1961. The old ITR forms (ITR-1 through ITR-7), old section numbers, and familiar deduction rules all apply. The new Act only becomes relevant when you file for Tax Year 2026-27, which won't be due until 2027.
In short: this is effectively the last filing season under the 1961 framework you already know. Nothing about the new Act changes how you file this year.
| Taxpayer Category | Applicable Forms | Due Date |
|---|---|---|
| Salaried individuals, pensioners, capital gains, one or two house properties | ITR-1, ITR-2 | 31 July 2026 |
| Business/professional income — no audit required | ITR-3, ITR-4 | 31 August 2026 |
| Businesses and professionals requiring a tax audit | ITR-3, ITR-5, ITR-6 | 31 October 2026 |
| Tax audit report submission (Form 3CA/3CB/3CD) | — | 30 September 2026 |
| Entities with international/specified domestic transactions (transfer pricing, Section 92E) | ITR-5, ITR-6 + Form 3CEB | 30 November 2026 |
| Trusts, political parties, exempt institutions | ITR-7 | 31 October 2026 (or 30 Nov if audit + TP applicable) |
| Belated return (missed original deadline) | Any | 31 December 2026 |
| Revised return (correcting an already-filed return) | Any | 31 March 2027 |
| Updated return (ITR-U) — voluntary disclosure | ITR-U | 31 March 2031 |
*Dates apply unless extended by the Income Tax Department via official notification. Always confirm on the e-filing portal before your deadline.
Choosing the wrong form is a common trigger for a defective return notice. If you have agricultural income above ₹5,000, hold a directorship, or have capital gains, ITR-1 is not available to you — even if your income is otherwise simple.
If you miss the original due date, you can still file until 31 December 2026. A belated return attracts a late fee under Section 234F — ₹5,000 if total income exceeds ₹5 lakh, or ₹1,000 if it doesn't. Interest under Section 234A also applies at 1% per month on any unpaid tax from the original due date.
The real cost of filing late isn't just the fee. If you file a belated return, you lose the option to choose the old tax regime for that year — the new regime becomes mandatory. You also lose the ability to carry forward certain losses (other than house property loss) to future years.
Found an error after filing — a missed deduction, wrong income figure? You can revise your return any time up to 31 March 2027, or before assessment is completed, whichever is earlier. There's no penalty for revising a return; it's a normal part of accurate compliance.
If you've missed both the original and belated deadlines, or need to disclose income you missed entirely, ITR-U lets you file within 48 months from the end of the relevant assessment year — for AY 2026-27, that's up to 31 March 2031. This comes with additional tax (25% to 70% of the tax and interest due, depending on how late you file) and cannot be used to claim additional refunds or losses.
Don't wait for the July rush. Our CA-qualified team can file your ITR-1 through ITR-7, compare old vs new regime with your actual numbers, and handle Form 26AS/AIS reconciliation — all before the deadline crunch. Get a custom quote for your return →