Income Tax · Due Dates
Income Tax ITR Last Date (India, 2026)
The last date to file your income tax return depends on who you are and whether your accounts need an audit, and missing it costs a late fee, interest and the loss of some benefits. This guide sets out the ITR last dates for assessment year 2026-27, the belated and revised return windows, and exactly what you pay if you file late, so you can plan around the right deadline.
- Non-audit taxpayers: last date 31 July 2026 for AY 2026-27, unless extended.
- Audit cases: 31 October 2026; transfer pricing cases 30 November 2026.
- Belated or revised return: up to 31 December 2026.
- Late fee: up to Rs 5,000 under section 234F, lower for small incomes, plus interest.
- Updated return: a longer window may be open after the belated date, with extra tax, as notified.
- File even if nil: it protects refunds, loss carry-forward and your proof of income.
01The ITR last dates for AY 2026-27
The dates below are for assessment year 2026-27, which covers income earned in FY 2025-26 (1 April 2025 to 31 March 2026). These are the standard statutory dates; the government sometimes extends them by notification.
| Type of taxpayer | Last date (AY 2026-27) |
|---|---|
| Individuals and others not needing an audit | 31 July 2026 |
| Taxpayers whose accounts need an audit | 31 October 2026 |
| Cases needing a transfer pricing report | 30 November 2026 |
| Belated or revised return | 31 December 2026 |
Most salaried people and small taxpayers fall in the first row, so for them the practical last date is 31 July 2026 unless it is extended.
02Which deadline applies to you
- Salaried individuals, pensioners, and most small taxpayers: 31 July. No audit is needed, so this is your date.
- Businesses and professionals who need a tax audit: 31 October, because the audit report has to be filed first.
- Companies: usually 31 October, as their accounts are audited.
- Taxpayers with international or specified domestic transactions: 30 November, for the transfer pricing report.
Before you file, keep your papers ready. A checklist is in the documents required for ITR filing.
03Belated and revised returns
If you miss your main due date, you are not locked out. You can still file.
Belated return
A belated return can be filed up to 31 December 2026 for AY 2026-27, with a late fee and interest. It is better to file belated than not at all.
Revised return
If you filed on time but made a mistake, you can file a revised return, also up to 31 December 2026, to correct it. There is no fee for revising, only for being late in the first place.
Updated return
After the belated window closes, an updated return (ITR-U) may be allowed for a longer period, as notified, on payment of additional tax. This is a second chance, not a substitute for filing on time.
File even with no tax due
Even if your tax works out to nil, filing has value: it is proof of income for loans and visas, and it lets you claim a refund of TDS that was deducted from your salary or bank interest.
04What filing late costs
Filing after your due date carries three costs.
- Late fee under section 234F: up to Rs 5,000, reduced to Rs 1,000 if your total income is below a small threshold, as notified.
- Interest under section 234A: charged on any unpaid tax from the due date until you pay, as notified.
- Lost benefits: some losses cannot be carried forward if you file after the due date, and a refund, if any, reaches you later.
For a full view of what filing may cost you, including professional help, see income tax return filing charges.
05If you miss every deadline
If you miss the belated date too, check whether an updated return is open for your year, as the window for ITR-U is longer than the belated window. Filing an updated return means extra tax on top of what you owe, but it closes the gap before the department raises a notice.
If you have already received a notice, do not ignore it. Respond within the time given, because the cost of silence is usually higher than the cost of the original filing. A verified professional can help you reply correctly.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
Filing your own return on the income tax portal is free, and for a simple salary it is quite doable before the 31 July date. Claw Tax is for when you are short on time, your income is a bit more complex, or you have already slipped past a deadline and want it fixed properly.
You pick an ITR service at a fixed, published price, a verified chartered accountant prepares the return, a Claw reviewer checks it before it is filed, and you get WhatsApp and email reminders well before the next due date so you do not miss it again. See the fixed prices and the deadline calendar at clawlaw.in/tax.
This is general information, not tax advice; a verified CA handles the specifics of your case.
07Frequently asked questions
What is the last date to file ITR for AY 2026-27?
For most individuals and others who do not need an audit, the last date is 31 July 2026 for AY 2026-27 (income of FY 2025-26). Audit cases have until 31 October 2026 and transfer pricing cases until 30 November 2026. The government sometimes extends these dates, so confirm on incometax.gov.in.
Can I file my ITR after 31 July?
Yes. If you miss 31 July you can file a belated return up to 31 December 2026, with a late fee and interest. After that, an updated return may still be allowed for a longer period on payment of extra tax, as notified.
How much is the late fee for filing ITR late?
The late fee under section 234F is up to Rs 5,000, reduced to Rs 1,000 if your total income is below a small threshold notified by the government. Interest under section 234A is also charged on any unpaid tax from the due date until you pay.
Will the ITR last date be extended this year?
Sometimes the government extends the due date by notification, usually when the portal or forms are not ready in time. You should plan to file by the statutory date (31 July for non-audit cases) and treat any extension as a bonus, not a plan, by confirming on the official portal.
Should I file a return if my income is below the taxable limit?
It is often worth it. Filing lets you claim a refund of any TDS deducted, carry forward certain losses, and gives you a clean record of income that banks and visa offices ask for. For some people filing is mandatory regardless of tax, for example if TDS crossed a threshold or you meet other conditions.
What happens if I just do not file at all?
The department can issue a notice, levy the late fee and interest, and in serious cases start further action. You also lose refunds and the ability to carry forward losses. If you have missed the date, filing a belated or updated return before any notice is almost always cheaper than waiting.