Due dates are set by the Act and are sometimes extended by the CBDT. The official notice on the e-filing portal prevails over this list.
Returns for AY 2026-27 (income of FY 2025-26)
| Taxpayer | Due date |
|---|---|
| Individuals, HUFs and others whose accounts are not audited and who have no business or professional income (typically ITR-1 and ITR-2) | 31 July 2026 |
| Taxpayers with business or professional income whose accounts are not required to be audited (typically ITR-3 and ITR-4) | 31 August 2026 |
| Companies, and others whose accounts are required to be audited | 21 November 2026 (extended from 31 October) |
| Taxpayers who must file a transfer-pricing report | 30 November 2026 |
| Belated return, where the due date was missed | 31 December 2026 |
| Revised return, to correct a return already filed | 31 March 2027 (a fee may apply) |
CBDT Circular 07/2026 of 28 September 2026 extended the return due date for companies and other audited taxpayers to 21 November 2026, and the tax audit report to 21 October 2026, as reviewed on 14 October 2026. Transfer-pricing cases are not covered: their report is still due on 31 October and the return on 30 November.
A belated return attracts a late fee of up to ₹5,000 (₹1,000 where total income does not exceed ₹5 lakh), and interest on unpaid tax. Some losses cannot be carried forward from a belated return.
An updated return can be filed within 48 months from the end of the assessment year, on payment of additional tax, subject to the conditions in the Act.
Advance tax
Payable where the tax for the year, after TDS, is ₹10,000 or more. Resident senior citizens without business income are exempt.
| Instalment by | Cumulative share of tax for the year |
|---|---|
| 15 June | 15% |
| 15 September | 45% |
| 15 December | 75% |
| 15 March | 100% |
Taxpayers under presumptive taxation may pay the whole amount by 15 March.
Tax year 2026-27
Returns for tax year 2026-27 are the first under the Income-tax Act, 2025 and fall due in 2027. See Income-tax Act, 2025: what changes and when.
Source: incometax.gov.in.
This note is general information, not advice on anyone's facts. Send an enquiry about a specific matter.