Income Tax Return Filing Deadlines: Key Dates & Rules You Need to Know
NEW DELHI — The Income Tax Department has set specific deadlines for taxpayers filing their Income Tax Returns (ITR) for Assessment Year 2026–27 (Financial Year 2025–26). Taxpayers across the country are advised to check their respective categories and complete e-verification on time to avoid penalties.
Key Due Dates at a Glance
| Taxpayer Category | Applicable Forms | Filing Deadline |
| Salaried Individuals & Pensioners | ITR-1 (Sahaj), ITR-2 | July 31, 2026 |
| Non-Audit Businesses & Professionals | ITR-3, ITR-4 (Sugam) | August 31, 2026 |
| Businesses Subject to Tax Audit | ITR-3, ITR-5, ITR-6 | October 31, 2026 |
| Transfer Pricing Cases | Specified Forms | November 30, 2026 |
⚠️ What Happens If You Miss the Deadline?
Late Filing Penalty (Sec 234F):
Taxpayers missing their initial due date can file a belated return until December 31, 2026. However, a late fee up to 5,000 applies (or 1,000 for total income up to 5 Lakh). Interest Charges:
Interest under Section 234A is charged at 1% per month on unpaid taxes starting from the original deadline. Loss of Benefits:
Late filers lose the benefit of carrying forward certain capital or business losses to future financial years.
Important Checklist Before Filing
Verify Documents: Cross-check your details against Form 16, Form 26AS, and the Annual Information Statement (AIS).
Select the Right Form: Choosing the wrong ITR form can lead to a defective return notice from the department.
E-Verify Within 30 Days:
Submitting your return isn’t the final step; ensure you e-verify via Aadhaar OTP or net banking within 30 days.
