1 week ago
Upcoming 2026 Income Tax Return Deadlines for Taxpayers
Different taxpayers have different dates for submitting their income tax returns.
The usual 31 July 2026 deadline has already passed for many people who did not need a tax audit.
People earning money from a business or profession without an audit generally have until 31 August.
Those needing an audit generally have until 31 October.
Some taxpayers involved in transfer pricing have until 30 November.
Anyone who misses their applicable deadline can generally submit a late return by 31 December.
Late filing can lead to fees, interest and restrictions on carrying forward some losses.
The return must also be verified within 30 days of filing.
The 31 July 2026 deadline applied to non-audit individuals and HUFs filing ITR-1 or ITR-2.
Taxpayers with business or professional income not subject to audit generally must file by 31 August 2026.
Taxpayers whose accounts require an audit generally have until 31 October 2026 to file.
Taxpayers covered by transfer pricing rules under Section 92E generally have until 30 November 2026.
Missed deadlines may be followed by a belated return through 31 December 2026, with fees, interest and possible loss restrictions.
- Who
- Individuals, HUFs, firms, companies, trusts and other eligible taxpayers filing income tax returns for AY 2026-27.
- What
- The article outlines income tax return deadlines for non-audit, audit, transfer pricing and belated filers.
- Where
- Under the filing requirements of the Income Tax Act, 1961.
- When
- Key dates are 31 August, 31 October, 30 November and 31 December 2026; the 31 July deadline has passed.
- Why
- To help taxpayers file the correct return by the applicable deadline and avoid late-filing consequences.
Key facts
- Assessment year
- AY 2026-27
- Non-audit business or professional income
- 31 August 2026
- Tax-audit cases
- 31 October 2026
- Audit report deadline for 31 October filers
- 30 September 2026
- Transfer pricing cases
- 30 November 2026; the related tax audit report is due by 31 October 2026
- Belated return deadline
- 31 December 2026, or before completion of assessment, whichever is earlier
- Late-filing fee
- ₹1,000 if total income does not exceed ₹5 lakh; ₹5,000 in other cases










