Archive · 30 Jul 2026
ITR Filing Deadlines Split: 31 July vs 31 August for Different Taxpayers
In India, people who file taxes have to do it by different dates.
If you only have a salary, house rent, or small investments, you file by July 31.
If you also run a small business or trade, you file by August 31, unless you have to get an audit.
All your income goes on one tax form.
Even if you have many jobs, you still file one return.
The new law says the deadline depends on the type of income and whether you need an audit.
This helps the government keep track of taxes better.
Finance Act 2026 splits ITR filing deadlines: 31 July for ITR‑1/ITR‑2 filers, 31 August for ITR‑3/ITR‑4 filers not liable to audit.
Salaried taxpayers with only salary, house property, capital gains, interest, dividends, crypto, or foreign assets file ITR‑1/ITR‑2 by 31 July.
Those with business or professional income (freelancers, consultants, traders, presumptive taxpayers) file ITR‑3/ITR‑4 by 31 August if not subject to audit.
If any income source requires ITR‑3 or audit, the entire return adopts the later 31 August deadline.
Salaried taxpayers can have multiple income sources; all must be reported in a single return.
- Who
- Salaried individuals, freelancers, consultants, traders, and other taxpayers with varied income sources
- What
- Different filing deadlines for income tax returns based on income type and audit liability
- When
- 31 July 2026 for ITR‑1/ITR‑2 filers; 31 August 2026 for ITR‑3/ITR‑4 filers not subject to audit
- Where
- India, under the Finance Act, 2026
- Why
- To align filing deadlines with the nature of income and audit requirements
- Due date for ITR-1/ITR-2
- 31 July 2026
- Due date for ITR-3/ITR-4 (no audit)
- 31 August 2026
- Applicable to
- Individuals and HUFs
- Audit requirement
- If liable, extended deadline applies
- Key experts
- Apurv Gupta, Siddharth Maurya