Due dates for AY 2026-27 (income of 2025-26, under the 1961 Act)
| Who | Due date |
|---|---|
| Individuals without business income (ITR-1 / ITR-2) | 31 July 2026 (not extended) |
| Business or profession, no audit (including presumptive) | 31 August 2026 |
| Tax audit report | 21 October 2026 (extended from 30 September) |
| Audit cases — return | 21 November 2026 (extended from 31 October) |
| Transfer pricing cases | 30 November 2026 |
| Belated return | 31 December 2026 |
| Revised return | 31 March 2027 (fee if filed after 31 December) |
Now formalised: CBDT Circular No. 7/2026 (28 September 2026) moves the return due date for audit cases to 21 November 2026, and the tax audit report’s specified date to 21 October 2026. It covers only the 31-October category — transfer-pricing cases are not mentioned, so their dates (Form 3CEB by 31 October, return by 30 November) appear unchanged. The circular is silent on interest for late filing.
All other October–November dates: compliance calendar · transfer-pricing cases: Form 3CEB due date.
From tax year 2026-27 (Income-tax Act 2025)
- 31 July 2027 (no business income), 31 August 2027 (non-audit business), 31 October 2027 (audit), 30 November 2027 (transfer pricing).
- Belated return by 31 December 2027; revised return by 31 March 2028 (12 months, with a fee after nine); updated return up to four years.
If you miss the date
- File a belated return — with a late fee and interest of 1% a month on unpaid tax (section 423, old 234A).
- Losses (other than house property) can’t be carried forward from a late return.
- NRIs: file to claim TDS refunds — see NRI income tax return.
Frequently asked questions
Are transfer pricing cases covered by the 21 November 2026 extension?
Circular No. 7/2026 covers only the category due on 31 October; transfer-pricing cases are not mentioned, so their due dates appear unchanged (Form 3CEB by 31 October, return by 30 November 2026).
What is the last date to file ITR for audit cases in 2026?
21 November 2026, after the CBDT extended it from 31 October on 28 September 2026; the tax audit report is due by 21 October 2026.
Was the 31 July 2026 ITR deadline extended?
No. The due date for individuals without business income (ITR-1 and ITR-2) remained 31 July 2026.
What is the last date for a belated return for AY 2026-27?
31 December 2026, with a late fee and interest on any unpaid tax.
Please note: this guide is general information based on the rules as they stood on the review date above. Regulations and RBI/CBDT procedures change often — please get advice on your specific facts before acting.