ITR Filing Due Dates 2026 — Complete Guide for Every Taxpayer
With the ITR season in full swing, know your exact deadline — salaried employees, pensioners, business owners, companies and trusts. Don’t miss the 31 July 2026 deadline and invite penalties!
It’s ITR Season — Are You Filing on Time?
It’s that time of the year again — your employer has issued Form 16, the Income Tax Department has enabled online filing, and the clock is ticking toward 31 July 2026. For millions of salaried employees across India, the next 46 days are the most important tax window of the year.
Filing your Income Tax Return (ITR) on time is not just a legal obligation — it unlocks your tax refund faster, keeps your credit profile clean, and avoids interest and penalty under Sections 234A and 234F. Whether you’re a salaried employee in Hyderabad, a freelancer in Bengaluru, or a business owner in Mumbai — this guide tells you exactly what deadline applies to you, which form to file, and what happens if you miss it.
Though the Income Tax Act 2025 came into force on 1 April 2026, the ITR you file this year — for income earned in FY 2025-26 — is still governed entirely by the Income Tax Act, 1961. The old ITR forms (ITR-1 to ITR-7) notified by CBDT on 30 March 2026 apply. The new Act’s forms apply only from Tax Year 2026-27 (due July 2027). This is confirmed by the Income Tax Department at incometax.gov.in.
ITR Filing Due Dates — Every Category at a Glance
The Finance Act 2026 introduced staggered ITR deadlines for AY 2026-27 for the first time — separating salaried individuals from non-audit business taxpayers. Finance Minister Nirmala Sitharaman confirmed this during the Union Budget 2026 presentation.
| Taxpayer Category | ITR Form | Due Date | Status |
|---|---|---|---|
| Salaried individuals & pensioners — salary, up to 2 house property, interest, LTCG u/s 112A up to ₹1.25L | ITR-1 (Sahaj) | 31 July 2026 | ⏱ Urgent |
| Individuals with capital gains, NRIs, HUFs — salary + capital gains / foreign assets / more than 2 properties | ITR-2 | 31 July 2026 | ⏱ Urgent |
| Individuals with business/profession income — not under presumptive taxation; not requiring audit | ITR-3 | 31 August 2026 | Coming Up |
| Small business / professionals — presumptive taxation under Section 44AD, 44ADA, 44AE | ITR-4 (Sugam) | 31 August 2026 | Coming Up |
| Partnership firms, LLPs — not requiring audit | ITR-5 | 31 August 2026 | Coming Up |
| Companies — all companies (audit mandatory) | ITR-6 | 31 October 2026 | Later |
| Tax audit cases — individuals / firms with turnover above audit threshold (Section 44AB) | ITR-3/5 | 31 October 2026 | Later |
| Trusts / NGOs / Political parties / RNPOs | ITR-7 | 31 October 2026 | Later |
| Transfer pricing cases — international transactions requiring TP report | ITR-3/5/6 | 30 November 2026 | Extended |
| Belated Return — missed the above deadlines | Any applicable form | 31 December 2026 | With Penalty |
| Revised Return — correct errors in already filed return | Any applicable form | 31 March 2027 | Extended (New) |
A significant change for AY 2026-27: the revised return deadline has been extended from 31 December to 31 March 2027. This means if you file your ITR before 31 July but later discover an error (wrong income, missed deduction, typo in bank account), you now have until 31 March 2027 to correct it — giving you the entire assessment year to fix mistakes at no additional penalty.
Salaried Employee? Everything You Need to Know Before 31 July 2026
If you earn a salary, pension, or both — and your total income is up to ₹50 lakh — ITR-1 (Sahaj) is your form. It is the most commonly filed ITR in India, covering millions of employees in the private sector, government, PSUs, and retirees.
You can file ITR-1 if you are a Resident Individual (not NRI, not HUF) with:
• Income from salary or pension
• Income from up to 2 house properties (expanded from 1 in previous years — major new change for AY 2026-27)
• Income from other sources (interest from savings, FDs, etc.)
• LTCG under Section 112A up to ₹1.25 lakh — another new addition to ITR-1 scope
• Total income does not exceed ₹50 lakh
• NRIs or Non-Ordinarily Resident individuals
• Income from business or profession (use ITR-3 or ITR-4)
• Capital gains other than LTCG u/s 112A up to ₹1.25L (short-term gains, F&O, crypto, mutual funds)
• More than 2 house properties
• Agricultural income exceeding ₹5,000
• Director in a company or holder of unlisted equity shares
Documents Checklist — Gather These Before You File
- Form 16 — Issued by employer by 15 June. Shows gross salary, TDS deducted, and exemptions claimed
- AIS / TIS — Annual Information Statement & Taxpayer Information Summary from incometax.gov.in portal — your financial X-ray
- Form 26AS — Cross-verify actual TDS/TCS credited to your PAN
- PAN Card — Mandatory. Linked to all income and TDS
- Aadhaar Card — Required for e-verification via Aadhaar OTP
- Bank Account Details — Pre-validated account for refund credit. All active accounts must be disclosed
- Bank Interest Certificates — From savings accounts, FDs, RDs (all banks)
- 80C Proofs — LIC premium, PPF passbook, ELSS statements, NSC, tuition fees receipts
- 80D — Health Insurance Premium receipt for self, spouse, children, and parents
- Home Loan Interest Certificate — For house property deduction under Section 24(b)
- Rent Receipts / Landlord PAN — For HRA exemption if not already reflected in Form 16
- NPS / 80CCD(1B) — PRAN statement for additional ₹50,000 deduction under NPS
Step-by-Step: How to File ITR-1 Online
Use your PAN as user ID. Go to e-File → Income Tax Returns → File Income Tax Return → Select AY 2026-27 → Online Mode → Individual → ITR-1.
The portal auto-fills salary, TDS, interest income, and other data from Form 26AS / AIS. Always cross-check every figure — do not just accept pre-filled data blindly. The AIS tracks mutual fund purchases, stock sales, FD interest, cash deposits, and more.
New Tax Regime is the default. If you want to claim deductions (80C, 80D, HRA, home loan interest), you must explicitly select the Old Tax Regime by choosing “Yes” in the Personal Information section. Salaried individuals filing ITR-1 do not need Form 10-IEA — they can switch regime directly in the ITR every year.
Verify: Gross Salary → Exempt Allowances (HRA, LTA) → Standard Deduction ₹75,000 → Net Taxable Salary. Add interest income, house property income (if any), and LTCG up to ₹1.25L if applicable.
Fill in Chapter VI-A deductions: Section 80C (up to ₹1.5L), 80D (health insurance), 80TTA (savings interest), 80G (donations), NPS under 80CCD(1B), etc.
Check the auto-calculated tax liability vs TDS already deducted. If there is a shortfall, pay Self-Assessment Tax via Challan 280 before submitting the return. If TDS exceeds liability, the balance is your refund.
After submission, e-verify your ITR within 30 days using Aadhaar OTP, net banking, bank account EVC, or Demat EVC. An unverified ITR is treated as not filed. Verification is the final step that activates your return.
Worked Example — New Tax Regime vs Old Tax Regime
Gross Salary: ₹12,00,000 | HRA: ₹1,80,000 | 80C Investments: ₹1,50,000 | Health Insurance: ₹25,000
In this case, the old regime saves more due to high HRA + significant 80C/80D investments. Always compute both before choosing. New regime benefits those with fewer deductions / lower investments.
Due Dates & Forms — All Other Taxpayer Categories
Professionals & Small Business — ITR-4 (Presumptive) & ITR-3
Doctors, consultants, lawyers, freelancers, and small traders with income up to ₹50 lakh (professionals) or ₹3 crore turnover (business) can opt for presumptive taxation and file ITR-4 (Sugam) by 31 August 2026. Those outside presumptive limits file ITR-3, also by 31 August (if audit not required).
Companies & LLPs — ITR-6 & ITR-5
| Entity Type | Form | Audit Mandatory? | ITR Due Date |
|---|---|---|---|
| Private Limited / Public Company | ITR-6 | Yes (all companies) | 31 October 2026 |
| LLP (Limited Liability Partnership) | ITR-5 | If turnover > ₹40L or contribution > ₹25L | 31 October 2026 |
| Partnership Firm | ITR-5 | If turnover > ₹3 crore | 31 August / 31 Oct 2026 |
| Charitable Trust / NGO / RNPO | ITR-7 | Yes (all RNPOs) | 31 October 2026 |
What Happens If You Miss the Deadline?
ITR-U (Updated Return) allows taxpayers to update income details for previous assessment years — up to 2 years from the end of the relevant assessment year — with an additional tax of 25% to 50% on the incremental tax and interest. For AY 2024-25, ITR-U can be filed until 31 March 2027. For AY 2025-26, until 31 March 2028. ITR-U cannot be used to claim additional refunds — only to disclose additional income or correct underreporting.
Salaried Employee — Pre-Filing Checklist
- Collect Form 16 from your employer (due by 15 June)
- Download AIS and TIS from the IT portal and reconcile every entry
- Cross-verify Form 26AS with Form 16 TDS figures
- Collect all bank interest certificates (savings, FD, RD)
- Compare new vs old tax regime — choose wisely
- Pay any Self-Assessment Tax due via Challan 280 before filing
- Ensure at least one bank account is pre-validated on the portal for refund
- Accepting all pre-filled data without checking AIS for accuracy
- Forgetting to declare FD interest, savings interest as “Other Sources”
- Not e-verifying the return within 30 days — ITR becomes invalid
- Filing ITR-1 when capital gains (other than LTCG u/s 112A) or crypto is present
- Assuming new regime deductions are allowed — they are not (except Standard Deduction)
- Missing to report dormant bank accounts (accounts active during FY 2025-26)
- Waiting until the last day — portal traffic peaks and crashes near deadlines
2. CBDT — Notification of ITR forms (ITR-1 to ITR-7) for AY 2026-27 on 30 March 2026
3. Income Tax Act, 1961 — Section 139(1) (due dates), Section 139(4) (belated return), Section 139(5) (revised return), Section 234A (interest), Section 234F (late fee)
4. Finance Act 2026 — Staggered ITR deadlines (31 July for ITR-1/2; 31 August for ITR-3/4 non-audit); revised return extended to 31 March of next year
5. ITR-1 (Sahaj) expanded scope — up to 2 house properties & LTCG u/s 112A up to ₹1.25L now included (CBDT Notification, March 2026)
6. FM Sitharaman Union Budget 2026 speech — staggered ITR deadline announcement
7. incometax.gov.in — Salaried Individuals guide for AY 2026-27: Applicable Return Forms