{"id":31278,"date":"2026-02-14T17:12:51","date_gmt":"2026-02-14T11:42:51","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=31278"},"modified":"2026-02-22T19:08:33","modified_gmt":"2026-02-22T13:38:33","slug":"consequences-of-missing-income-tax-return-filing-deadlines","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/","title":{"rendered":"Consequences of Missing Income Tax Return Filing Deadlines"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e1c256038be\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e1c256038be\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Due_Dates_for_Income_Tax_Return_Filing_Audit_vs_Non-Audit_Cases_FY26\" title=\"Due Dates for Income Tax Return Filing: Audit vs Non-Audit Cases (FY26)\">Due Dates for Income Tax Return Filing: Audit vs Non-Audit Cases (FY26)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Income_Tax_Return_Filing_Due_Dates_Audit_vs_Non%E2%80%91Audit_Cases_FY_2025%E2%80%9326_AY_2026%E2%80%9327\" title=\"Income Tax Return Filing Due Dates: Audit vs Non\u2011Audit Cases\u00a0 FY 2025\u201326 (AY 2026\u201327)\">Income Tax Return Filing Due Dates: Audit vs Non\u2011Audit Cases\u00a0 FY 2025\u201326 (AY 2026\u201327)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Understanding_Deadlines_Rules_Consequences_of_Revised_Return_vs_Updated_Income_Tax_Return_ITR%E2%80%91U\" title=\"Understanding Deadlines, Rules &amp; Consequences of Revised Return vs Updated Income Tax Return \u00a0(ITR\u2011U)\">Understanding Deadlines, Rules &amp; Consequences of Revised Return vs Updated Income Tax Return \u00a0(ITR\u2011U)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Updated_Return_ITR%E2%80%91U%E2%80%94Section_1398A\" title=\"Updated Return (ITR\u2011U)\u2014Section 139(8A)\">Updated Return (ITR\u2011U)\u2014Section 139(8A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#When_Can_an_Updated_Return_Not_Be_Filed\" title=\"When Can an Updated Return Not Be Filed ?\u00a0\">When Can an Updated Return Not Be Filed ?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Curative_Updated_Return_Requirement\" title=\"Curative Updated Return Requirement\">Curative Updated Return Requirement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Consequences_of_Missing_Income_Tax_Return_Filing_Deadlines\" title=\"Consequences of Missing Income Tax Return Filing Deadlines \">Consequences of Missing Income Tax Return Filing Deadlines <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Late_Fee_under_Section_234F_Late_Fee_234F_is_payable_only_if_the_original_return_wasnt_filed_earlier\" title=\"Late Fee under Section 234F : \u00a0Late Fee (234F) is payable only if the original return wasn\u2019t filed earlier. \">Late Fee under Section 234F : \u00a0Late Fee (234F) is payable only if the original return wasn\u2019t filed earlier. <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Impact_on_Financial_Reputation_Late_filing_of_an_income_tax_return_can_result_in\" title=\"Impact on Financial Reputation : Late filing of an income tax return can result in:\">Impact on Financial Reputation : Late filing of an income tax return can result in:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Updated_Return_ITR%E2%80%91U%E2%80%94Summary_as_per_Finance_Act_2025\" title=\"Updated Return (ITR\u2011U)\u2014Summary as per Finance Act 2025\">Updated Return (ITR\u2011U)\u2014Summary as per Finance Act 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Time_Limit_for_Filing_Updated_Return\" title=\"Time Limit for Filing Updated Return \">Time Limit for Filing Updated Return <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/consequences-of-missing-income-tax-return-filing-deadlines\/#Return_Filing_Requirements\" title=\"Return Filing Requirements\">Return Filing Requirements<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31001\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/01\/tax.jpeg\" alt=\"Filing an ITR is not always about paying tax\" width=\"1200\" height=\"800\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/01\/tax.jpeg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/01\/tax-300x200.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/01\/tax-1024x683.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/01\/tax-768x512.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/01\/tax-800x533.jpeg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Due_Dates_for_Income_Tax_Return_Filing_Audit_vs_Non-Audit_Cases_FY26\"><\/span><span style=\"color: #000080;\"><strong>Due Dates for Income Tax Return Filing: Audit vs Non-Audit Cases (FY26)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Income_Tax_Return_Filing_Due_Dates_Audit_vs_Non%E2%80%91Audit_Cases_FY_2025%E2%80%9326_AY_2026%E2%80%9327\"><\/span><span style=\"color: #000080;\"><strong>Income Tax Return Filing Due Dates: Audit vs Non\u2011Audit Cases\u00a0 FY 2025\u201326 (AY 2026\u201327)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>List of due dates for Original, Revised\/Belated, and Updated Income Tax Return (ITR\u2011U) returns for FY 2025\u201126. Due Dates by Category of Taxpayer for FY 2025\u201326 (Assessment Year \u00a02026\u201327)<\/p>\n<table style=\"height: 574px;\" width=\"833\">\n<tbody>\n<tr>\n<td><strong>Category of Taxpayer<\/strong><\/td>\n<td><strong>Due Date (Original Return)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Company (whether tax audit<\/td>\n<td>31 October 2026<\/td>\n<\/tr>\n<tr>\n<td>Non\u2011company assessee whose accounts are subject to tax audit<\/td>\n<td>31 October 2026<\/td>\n<\/tr>\n<tr>\n<td>Partner of a firm where tax audit is applicable<\/td>\n<td>31 October 2026<\/td>\n<\/tr>\n<tr>\n<td>Assessee including partner\u2019s firm or spouse, where report<\/td>\n<td>30 November 2026<\/td>\n<\/tr>\n<tr>\n<td>Assessees NOT requiring tax audit (Individuals, HUF, etc.)<\/td>\n<td>31 July 2026<\/td>\n<\/tr>\n<tr>\n<td>Revised Return<\/td>\n<td>31 December 2026<\/td>\n<\/tr>\n<tr>\n<td>Belated Return<\/td>\n<td>31 December 2026<\/td>\n<\/tr>\n<tr>\n<td>Updated Income Tax Return (ITR\u2011U)<\/td>\n<td>Up to 31 March 2031<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Non\u2011Audit Cases : Individuals, HUFs, and others not requiring audit must file Income Tax Return by 31 July 2026.<\/li>\n<li>Audit Cases : All audit\u2011required taxpayers (companies, firms, partners, certain assessees) must file by 31 October 2026.<\/li>\n<li>Transfer Pricing or Section 172 Cases : Due date extends to 30 November 2026.<\/li>\n<li>Revised &amp; Belated Income Tax Returns : Both can be filed up to 31 December 2026.<\/li>\n<li>Updated Income Tax Return (ITR\u2011U) : May be filed up to 31 March 2031 (4 years from the end of Assessment Year 2026\u201127)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Understanding_Deadlines_Rules_Consequences_of_Revised_Return_vs_Updated_Income_Tax_Return_ITR%E2%80%91U\"><\/span><span style=\"color: #000080;\"><strong><em>Understanding Deadlines, Rules &amp; Consequences<\/em><\/strong><strong> of Revised Return vs Updated Income Tax Return \u00a0(ITR\u2011U)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Revised Return (Section 139(5)) : <\/strong>A revised return allows the assessee to correct mistakes or omissions in the originally filed income tax return, such as missed deductions, incorrect income details, or wrong claims.<\/p>\n<p><strong>Due Date for Revised Return : 31st March of the next Assessment Year.<\/strong> This allows full correction without penalties, provided it is filed before the deadline.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Updated_Return_ITR%E2%80%91U%E2%80%94Section_1398A\"><\/span><span style=\"color: #000080;\"><strong>Updated Return (ITR\u2011U)\u2014Section 139(8A)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you miss the due date for both revised and belated returns, you can still file an updated return.<\/p>\n<p>Time Limit : Within 48 months (4 years) from the end of the relevant Assessment Year. Key Rules for Updated Return<\/p>\n<ul>\n<li>Can be filed whether or not an earlier return was filed.<\/li>\n<li>Cannot claim any new benefits (e.g., new deductions, losses, exemptions) not claimed earlier.<\/li>\n<li>Only increases in income or correction of errors resulting in additional tax liability are allowed.<\/li>\n<li>An Updated Return cannot be revised again.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"When_Can_an_Updated_Return_Not_Be_Filed\"><\/span><span style=\"color: #000080;\"><strong>When Can an Updated Return <em>Not<\/em> Be Filed ?\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An Updated Return cannot be filed If in the lists several restrictions are mentioned here under :<\/p>\n<ul>\n<li>It is a return of loss. It reduces tax liability. It results in a refund or increases the refund.<\/li>\n<li>A search (Sec 132), requisition (132A), or survey (133A) is conducted for that year, then AO has information under the PMLA, Black Money Act, Benami Act, and SAFEMA.<\/li>\n<li>AO receives info under DTAA\/TIEA.<\/li>\n<li>In case prosecution is initiated.<\/li>\n<li>Assessment or reassessment is pending or completed.<\/li>\n<li>A notice under 148A issued beyond 36 months (unless dropped under 148A(3)).<\/li>\n<li>The updated return for that year is already filed once (cannot revise again).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Curative_Updated_Return_Requirement\"><\/span><span style=\"color: #000080;\"><strong>Curative Updated Return Requirement<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If filing an updated return reduces carried\u2011forward items such as business loss, unabsorbed depreciation, and MAT\/AMT credit. Then the taxpayer must also file updated returns for subsequent years where these amounts are affected.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Consequences_of_Missing_Income_Tax_Return_Filing_Deadlines\"><\/span><span style=\"color: #000080;\"><strong>Consequences of Missing Income Tax Return Filing Deadlines <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Loss of Carry\u2011Forward Benefits : <\/strong><\/span>If you miss the due date, the taxpayer cannot carry forward losses such as business loss, capital loss (sale of property, shares, mutual funds, etc.), or loss from house property (except in certain cases). This affects future tax planning and potential savings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Late_Fee_under_Section_234F_Late_Fee_234F_is_payable_only_if_the_original_return_wasnt_filed_earlier\"><\/span><span style=\"color: #000080;\"><strong>Late Fee under Section 234F : \u00a0Late Fee (234F) is payable only if the original return wasn\u2019t filed earlier. <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table width=\"678\">\n<tbody>\n<tr>\n<td><strong>Total Income<\/strong><\/td>\n<td><strong>Late Fee<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Above INR 5,00,000\/-<\/td>\n<td>INR 5,000<\/td>\n<\/tr>\n<tr>\n<td>Up to INR 5,00,000\/-<\/td>\n<td>INR 1,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #000080;\">Self\u2011Assessment Tax :<\/span> <\/strong>Calculated after considering Advance tax, TDS\/TCS, Sec 89 relief, Foreign tax credit and MAT\/AMT credit<\/p>\n<p><strong>\u00a0<\/strong><strong>Interest<\/strong><\/p>\n<p><strong><span style=\"color: #000080;\">Interest under Section 234A :<\/span> \u00a0<\/strong>If you file after the due date : Interest @ 1% per month or part month, and Calculated on the unpaid tax amount<\/p>\n<ul>\n<li>Sec 234A \u2013 Interest from original due date till date of updated filing.<\/li>\n<li>Sec 234B \u2013 Interest from 1st April of AY to date of paying assessed tax.<\/li>\n<li>Sec 234C \u2013 Advance\u2011tax shortfall interest (based on updated income).<\/li>\n<li>Interest on \u201cadditional tax\u201d is not levied.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #000080;\">Additional Tax :<\/span> <\/strong>Based on <em>when<\/em> the Updated Return is filed:<\/p>\n<table style=\"height: 344px;\" width=\"835\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Filing Time (from end of AY)<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Additional Tax %<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>0\u201312 months<\/td>\n<td><strong>25%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>12\u201324 months<\/td>\n<td><strong>50%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>24\u201336 months<\/td>\n<td><strong>60%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>36\u201348 months<\/td>\n<td><strong>70%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Impact_on_Financial_Reputation_Late_filing_of_an_income_tax_return_can_result_in\"><\/span><span style=\"color: #000080;\"><strong>Impact on Financial Reputation : Late filing of an income tax return can result in:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Loan Processing Delays: Banks often check tax compliance. Late filing signals poor financial discipline.<\/p>\n<p>VISA Processing Issues: Many embassies look at timely tax compliance as part of background checks.<\/p>\n<p>Reduced Credibility: Consistently delayed filing may affect your overall financial profile.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Updated_Return_ITR%E2%80%91U%E2%80%94Summary_as_per_Finance_Act_2025\"><\/span><span style=\"color: #000080;\"><strong>Updated Return (ITR\u2011U)\u2014Summary as per Finance Act 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Updated Return: An updated return allows a taxpayer to file a return within 48 months (4 years) from the end of the relevant assessment year even if no ITR was filed earlier. It is introduced to promote voluntary tax compliance and can be filed regardless of whether an original, belated, or revised return was filed earlier, except in restricted situations.<\/p>\n<ul>\n<li>ITR\u2011U is a last chance to correct income even after all deadlines are over.<\/li>\n<li>It is beneficial only when tax payable increases\u2014not\u00a0for claiming refunds.<\/li>\n<li>You must ensure no ongoing assessment or information proceedings exist.<\/li>\n<li>Interest and additional tax can sometimes be substantial; careful computation is needed.<\/li>\n<\/ul>\n<p><strong>Summary Table <\/strong><\/p>\n<table style=\"height: 651px;\" width=\"825\">\n<tbody>\n<tr>\n<td><strong>Topic<\/strong><\/td>\n<td><strong>Revised Income Tax Return <\/strong><\/td>\n<td><strong>Updated Income Tax Return \u00a0(ITR\u2011U)<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Purpose<\/strong><\/td>\n<td>Correct mistakes in filed income tax return.<\/td>\n<td>File return even after all deadlines lapsed<\/td>\n<\/tr>\n<tr>\n<td><strong>Time Limit<\/strong><\/td>\n<td>Up to 31 March of next AY<\/td>\n<td>Up to 48 months\/4 years from end of AY<\/td>\n<\/tr>\n<tr>\n<td><strong>Can reduce tax?<\/strong><\/td>\n<td>Yes<\/td>\n<td>\u00a0No new benefits or reductions allowed<\/td>\n<\/tr>\n<tr>\n<td><strong>Can I increase the refund?<\/strong><\/td>\n<td>Yes<\/td>\n<td>\u00a0No<\/td>\n<\/tr>\n<tr>\n<td><strong>Revisable?<\/strong><\/td>\n<td>Yes<\/td>\n<td>\u00a0No<\/td>\n<\/tr>\n<tr>\n<td><strong>When used?<\/strong><\/td>\n<td>For correcting errors<\/td>\n<td>For missed returns or major omissions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Other updates about the updated return (ITR\u2011U)<\/strong><\/span><\/p>\n<ol>\n<li>Updated Return via DSC is required for \u2192 Company + Political Party (Option C)<\/li>\n<li>An updated return cannot be filed when \u2192 Refund, Search, Survey (All of these)<\/li>\n<li>Can an updated return be revised? \u2192 No<\/li>\n<li>Curative updated return required when \u2192 Losses \/ Depreciation \/ <span data-wiz-uids=\"OfB2Yb_7\">Minimum Alternate Tax<\/span> -AMT credit reduced (all).<\/li>\n<li>Assessment time limit after ITR\u2011U \u2192 9 months<\/li>\n<li>Additional tax if filed within 12 months \u2192 25%<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Time_Limit_for_Filing_Updated_Return\"><\/span><span style=\"color: #000080;\"><strong>Time Limit for Filing Updated Return <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The Finance Act 2025 increased the time limit from 24 months to 48 months.<\/li>\n<li>Example: In FY 2025\u201326, updated returns can be filed for AY 2024\u201125, 2023\u201124, 2022\u201123, and 2021\u201122.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Return_Filing_Requirements\"><\/span><span style=\"color: #000080;\"><strong>Return Filing Requirements<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Must be filed in the relevant ITR form.\n<ul>\n<li>Additional schedules to be filled: Part A\u2011Gen 139 (8A) and Part B\u2011ATI<\/li>\n<\/ul>\n<\/li>\n<li>Mode of filing:\n<ul>\n<li><em>Mandatory DSC<\/em>: Companies, political parties, and assessees requiring audit.<\/li>\n<li>Others: DSC or EVC.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Due Dates for Income Tax Return Filing: Audit vs Non-Audit Cases (FY26) Income Tax Return Filing Due Dates: Audit vs Non\u2011Audit Cases\u00a0 FY 2025\u201326 (AY 2026\u201327) List of due dates for Original, Revised\/Belated, and Updated Income Tax Return (ITR\u2011U) returns for FY 2025\u201126. Due Dates by Category of Taxpayer for FY 2025\u201326 (Assessment Year \u00a02026\u201327) &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10055],"tags":[10428],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31278"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=31278"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31278\/revisions"}],"predecessor-version":[{"id":31344,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31278\/revisions\/31344"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=31278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=31278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=31278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}