ITR Filing 2026: Key Deadlines For FY 2025–26 (AY 2026–27)

With the ITR filing season approaching, taxpayers must stay updated on deadlines to avoid penalties and ensure compliance. The Income Tax Department has set clear timelines for individuals, businesses, audit cases, and transfer pricing matters.

Deadlines For Different Categories

• Individuals (ITR-1 & ITR-2, non-audit cases): July 31, 2026
• Business/Profession (ITR-3 & ITR-4, non-audit cases): August 31, 2026
• Audit Cases (ITR-3 & ITR-4 requiring audit): October 31, 2026
• Transfer Pricing Cases (Form 3CEB): November 30, 2026
• Belated Return (all ITR forms): December 31, 2026
• Revised Return (all ITR forms): March 31, 2027
• Updated Return (ITR-U): March 31, 2031 (within 4 years from end of AY)

Advance Tax And TDS Compliance

Taxpayers must also adhere to advance tax instalments on June 15, September 15, December 15, and March 15. Employers are required to issue Form 16 by June 15, 2026, ensuring smooth filing for salaried individuals.

Implications For Taxpayers

Missing deadlines can attract late filing fees up to ₹5,000 under Section 234F and interest under Section 234A. Timely filing ensures faster refunds, eligibility to carry forward losses, and compliance benefits for loans and financial credibility.

Key highlights

• ITR filing deadline for salaried individuals: July 31, 2026
• Business/profession (non-audit): August 31, 2026
• Audit cases: October 31, 2026
• Transfer pricing cases: November 30, 2026
• Belated return deadline: December 31, 2026
• Revised return deadline: March 31, 2027
• Updated return deadline: March 31, 2031
• Advance tax instalments due quarterly
• Form 16 to be issued by June 15, 2026

Sources: Economic Times, ClearTax, News18, CAclubindia