ITR Filing Due Dates for Financial year 2025-26 (A.Y 2026-27)
The Income Tax Return (ITR) filing season for Financial Year 2025-26 (Assessment Year 2026-27) is now underway. Taxpayers should file their returns within the prescribed due dates to avoid late filing fees, interest, and other compliance issues.
Filing your Income Tax Return (ITR) on time is essential to avoid penalties, interest, and unnecessary compliance issues.
The Income Tax Department has prescribed different due dates for different categories of taxpayers based on their nature of income and audit requirements.
Whether you are a salaried employee, freelancer, business owner, professional, partnership firm, LLP, or company, knowing the correct ITR filing due date is important for timely compliance.
For most individual taxpayers who are not required to get their accounts audited, the due date for filing the ITR is 31 July 2026. Businesses and professionals subject to tax audit have later deadlines as prescribed under the Income-tax Act.
In this blog post, check the applicable ITR filing due dates for different categories of taxpayers and plan your return filing accordingly.
Companies and corporate bodies can file their returns by 31st October of the assessment year after an audit of their books of account.
Click here to book a CA-assisted Online ITR Filing.
Meaning of Due Date for Tax Return
The due date to file ITR is the date by which you can file your tax return without any late fee or penalty. After the due date, you will have to pay interest and penalty.
Income Tax Return (ITR) Filing Due Dates for FY 2025-26 (AY 2026-27)
| Taxpayers Category | Due Date |
|---|---|
| Individuals, HUFs and other taxpayers filing ITR-1 or ITR-2 (not liable for audit) | 31 July 2026 |
| Businesses and Professionals filing ITR-3 or ITR-4 (not liable for audit) | 31 August 2026 |
| Companies and taxpayers whose accounts are required to be audited | 31 October 2026 |
| Taxpayers covered under Transfer Pricing provisions | 30 November 2026 |
| Belated Return | 31 December 2026 |
| Revised Return | 31 March 2027 |
Due Date of filing Income tax return for FY 2024-25(AY 2025-26)
| Taxpayers Category | Due Date FY 2024-25 (AY 2025-26) |
| For Individual / HUF/ AOP/ BOI (Books of accounts not required to be audited) | 31st July 2025 |
| For Businesses requiring Audit | 30th October 2025 |
| For Businesses (Requiring Transfer Pricing Report) | 30th November, 2025 |
| Revised Return | 31st December 2025 |
| Belated Return (with late fee) | For Businesses requiring an Audit |
Important documents to keep ready
- PAN Card
- Aadhaar Card (Aadhaar is generally required for verification and linking purposes)
- Form 16 (for salaried taxpayers)
- Bank Statements (Keep statements for all relevant bank accounts to verify income and transactions)
- Investment Proofs
- Form 26AS and AIS
Why You Should File Your ITR on Time
- Avoid Late Filing Fees: Delay in filing may attract penalties under the Income-tax Act.
- Get Refunds Faster: Early filing usually leads to quicker processing of refunds.
- Maintain a Good Financial Record: ITR acknowledgements are often required for loans, visas, tenders, and other financial transactions.
- Reduce Last-Minute Errors: Filing early gives you enough time to verify income details, Form 26AS, AIS, and other documents.
Key Dates to Remember for the financial year 2025-26,
Taxpayers need to mark their calendars with the following essential dates related to ITR filing:
April 1, 2025: Commencement of the Financial Year
The financial year 2025-26 officially begins on April 1, 2025. It is essential to start keeping track of your income, expenses, and investments from the onset to maintain accurate financial records throughout the year.
July 31, 2026: Last Date for Individuals to File ITR
Individuals, including salaried employees, professionals, and freelancers, are required to file their income tax returns for the financial year 2025-26 by 31st July 2026.
Missing this deadline may attract penalties and interest, emphasising the importance of timely compliance.
October 31, 2026: Last Date for Companies and LLPs to File ITR.
Companies and Limited Liability Partnerships (LLPs) have until October 31, 2026, to file their income tax returns for the financial year 2025-26.
Corporate entities must adhere to this deadline to avoid repercussions and maintain regulatory compliance.
Due Date of filing Income tax return for FY 2023-24 (AY 2024-25)
The due date for filing an ITR varies based on the taxpayer’s category. Here’s the due date for filing Income Tax returns for the financial year 2023-24 and assessment year 2024-25:
ITR Due Date: AY 2024-25
| Taxpayers Category | Due Date FY 2023-24 (AY 2024-25) |
| For Individual / HUF/ AOP/ BOI (Books of accounts not required to be audited) | 31st July 2024 |
| For Businesses requiring Audit | 30th October 2024 |
| For Businesses (Requiring Transfer Pricing Report) | 30th November, 2024 |
| Revised Return | 31st December 2024 |
| Belated Return (with late fee) | 31st December 2024 |
ITR Filing Last Date for FY 2025-26 (AY 2026-27)
The last date to file ITR for Individuals for FY 2025-26 (AY 2026-27) without a late fee is 31st July 2026.
Due Date of filing ITR for the F.Y. 2021-22 (AY 2022-23)
The due date for filing Income tax returns varies based on the taxpayer’s category. Here’s the due date for filing Income Tax returns for the financial year 2021-22 and assessment year 2022-23:
ITR Due Date: AY 2022-23
| Taxpayers Category | Due Date FY 2021-22 (AY 2022-23) |
| For Individual / HUF/ AOP/ BOI (Books of accounts not required to be audited) | 31st July, 2022 |
| For Businesses requiring Audit | 31st July 2022 |
| For Businesses (Requiring Transfer Pricing Report) | 30th November, 2022 |
*The CBDT has extended the due date for filing Income Tax Returns for AY 2022-23 from 31st October 2022 to 7th November 2022 for corporate assesses or where tax audit is applicable.
Due date of filing ITR for Salaried employees for FY 2024-25 (AY 2025-26)
Salaried Individuals can file their income tax returns by 31st July 2025 without late fees and interest.
After the due date, a Penalty for late filing of ITR will be applicable. The due date is closer. Therefore, salaried persons must be ready with their Form 16, TDS Certificates, Bank statements, etc.
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Due date of filing ITR for Companies and Corporates for FY 2025-26 (AY 2026-27)
All Companies and corporate bodies are required to file their Income Tax returns by 31st October 2026 of the assessment year after an audit of their books of account.
Last Date to file ITR for Companies for FY 2021-22 (AY 2022-23)
All Companies and corporates need to get their books of account audited before filing ITR.
Therefore, they can file their income tax returns by 31st October 2022* if not extended. (extended to 7th November 2022 by CBDT).
Frequently asked questions on the filing of ITR
31st July 2026 is the Due date for filing ITR for Individuals for the financial year 2025-26 & AY 2026-27.
31st July 2026 is the Last date to file ITR for Individuals for the financial year 2025-26 & AY 2026-27.
Last date of filing ITR for salaried for FY 2025-26 is 31st July 2026 without a late fee.
31st October 2026. All Companies and corporate bodies need to file their ITR by 31st October of the assessment year after an audit of their books of account.
If you don’t file your ITR or missed the deadline for FY 2025-26 i.e., July 31, 2026, then you have the option to file the belated ITR.
However, you have to pay a late filing fee to file your belated tax return. The last date for filing a belated ITR for the FY 2025-26 (AY 2026-27) is December 31, 2026.
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