Income Tax Return Due Date — Filing Calendar 2026-27
Due Date
31st July each year
What is Income Tax Return?
The Income Tax Return (ITR) is the annual declaration of income, deductions, and tax payable filed by individuals, firms, companies, and other entities. It reconciles tax already paid (advance tax, TDS, TCS) with the total tax liability. For non-audit cases, the ITR is due by 31st July.
Who files it?
All individuals with taxable income above the basic exemption limit, companies, firms, LLPs, and any entity with income must file an ITR. Non-audit cases (individuals, most firms, companies not requiring statutory audit) file by 31st July.
Late Fee & Penalty
Late fee under Section 234F: ₹1,000 if total income is up to ₹5 lakh; ₹5,000 if total income exceeds ₹5 lakh. Additionally, interest at 1% per month under Section 234A on outstanding tax from the due date.
Frequently Asked Questions — Income Tax Return
What is the ITR due date for FY 2025-26 (non-audit cases)?
The due date for filing ITR for non-audit cases for FY 2025-26 is 31st July 2026.
What is the late fee for missing ITR due date?
Under Section 234F: ₹1,000 late fee if total income ≤ ₹5 lakh, and ₹5,000 if total income > ₹5 lakh. Additionally, interest under Section 234A at 1% per month on outstanding tax is charged from the original due date.
Can ITR be filed after 31st July?
Yes. A belated return can be filed up to 31st December of the assessment year (with late fee). After that, a condonation of delay request must be made. Certain losses cannot be carried forward if ITR is filed late.
Is it mandatory to e-verify the ITR after filing?
Yes. ITR must be e-verified within 30 days of filing using Aadhaar OTP, net banking, bank ATM, or by sending a signed physical ITR-V to CPC Bengaluru. Unverified returns are treated as not filed.
Related Deadlines
Income Tax Return (Audit)
ITR for audit cases is due on 31st October 2026. Who requires income tax audit, due dates, late fees under 234F, and FY 2025-26 filing calendar.
Tax Audit Report
Tax audit report (Form 3CD) due date is 30th September for FY 2025-26. Who needs tax audit, CA certification, and filing calendar for FY 2026-27.
Advance Tax (Q1)
Advance Tax Q1 due date is 15th June. Pay 15% of estimated annual tax liability by 15th June to avoid interest under Section 234C for FY 2026-27.