Income‑tax Return Filing Calendar for FY 2025‑26

Income Tax Return Due Dates for FY 2025‑26 (AY 2026‑27)

Timely filing of an income tax return ensures avoidance of late fees, interest, and loss of carry‑forward benefits and helps maintain a clean tax compliance record. The following are category‑wise income‑tax return filing deadlines:

Individuals / Hindu Undivided Family – No Business or Profession Income : (Salary, House Property, Capital Gains, Other Sources) : Applicable Forms: ITR‑1, ITR‑2, and Due Date: 31 July 2026
Individuals / Hindu Undivided Family – Business or Profession (Non‑Audit Cases) : Applicable Forms: ITR‑3, ITR‑4 and Due Date: 31 Aug 2026
Companies (Non‑Transfer Pricing Cases) : Applicable Form: ITR‑6 and Due Date: 31 Oct 2026
Audit Cases (Business / Professional Income) : Applicable Forms: ITR‑3, ITR‑5, and Due Date: 31 Oct 2026
Trusts, Political Parties & Specified Institutions : Applicable Form: ITR‑7 : Due Date: 31 Oct 2026
Transfer Pricing Cases : Applicable Forms: ITR‑3, ITR‑5, ITR‑6 and Due Date: 30 Nov 2026
Important Compliance Notes
- Loss Carry Forward: Business loss, capital loss, and certain other losses cannot be carried forward if the return is filed after the due date
- Belated / Revised Return : Last date: 31 December 2026
- Late Filing Fees (Section 234F): A late fee of up to INR 5,000 may apply
- Interest Liability : Interest u/s 234A, 234B & 234C is applicable, wherever relevant
Additional Disclosure Requirements
- Foreign Assets / Foreign Income: Mandatory disclosure if applicable, irrespective of income level
- AL (Assets & Liabilities) Schedule: Mandatory if total income exceeds INR 1 crore

Income Tax Dept. Excel utility versions of ITR Forms 1 and 4 for AY 2026–27:

The Income Tax Department has released Excel utility versions of ITR Forms 1 and 4 for Assessment Year 2026–27 (FY 2025–26). Online income tax filing for these forms is now enabled. These utilities are available for download on the official income tax e-filing portal. Eligible taxpayers can now start preparing and filing their income tax returns using these tools.

Tags: Income‑tax Return Due Dates for AY 2026‑27

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Rajput Jain & Associates

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