Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
The key dates
- 31 July 2026 — non-audit individuals (AY 2026-27)
- ~31 October — audit cases
- 31 December — belated/revised return
Confirm exact dates, as they’re sometimes extended.
If you miss it
You can file belated with a fee, but you lose some loss carry-forwards.
Why the order of dates matters
The dates form a sequence worth understanding. The 31 July due date is for individuals and others not subject to audit; audit cases (a business or professional over the turnover limits, or a partner in an audited firm) get until around 31 October, and cases with transfer-pricing reports get a little longer. Filing by your due date matters for more than avoiding the late fee: only a return filed on time lets you carry forward business and capital losses to set against future income (a house-property loss is the exception, which carries forward even from a belated return). After the due date you can file a belated return up to 31 December with the Section 234F fee and interest, and you can revise a return up to the same 31 December. Beyond that, an updated return (ITR-U) is possible for a couple of years with extra tax. Interest under Section 234A runs on any unpaid tax from the due date, so even if you’ll file late, paying the estimated tax by the original date limits the interest. The dates are occasionally extended, but those extensions come late, so planning to the original date is the safe approach. Confirm the exact dates for the year.