ITR · FY 2025–26 (AY 2026–27)

ITR Filing Deadlines 2025–26 (AY 2026–27)

Income Tax Return filing deadlines for Assessment Year 2026–27 (Financial Year 2025–26), including all ITR forms, audit cases, and revised return windows.

FilingWhat it isDue dateApplies to
ITR-1 (Sahaj)Salaried with income up to ₹50 lakh from salary, one house property, other sources31st July 2026Resident individuals
ITR-2Individuals/HUFs with capital gains, foreign income, multiple house properties31st July 2026Individuals & HUFs (no business income)
ITR-3Income from business or profession31st July 2026 (non-audit) / 31st October 2026 (audit)Business owners & professionals
ITR-4 (Sugam)Presumptive income (44AD/44ADA/44AE)31st July 2026Presumptive scheme taxpayers
ITR-5Firms, LLPs, AOP, BOI31st July 2026 (non-audit) / 31st October 2026 (audit)Firms / LLPs / AOPs
ITR-6Companies (other than those claiming Section 11 exemption)31st October 2026 (audit) / 30th November 2026 (transfer pricing)Companies
ITR-7Trusts, political parties, scientific research institutions31st October 2026 / 30th November 2026Trusts & specified entities
Tax Audit Report (3CD)Audit report under Section 44AB30th September 2026Turnover > ₹1 crore (business) / ₹50 lakh (profession)
Transfer Pricing Audit (3CEB)International / specified domestic transactions31st October 2026Companies with international transactions
Belated ReturnITR not filed by original due date31st December 2026Anyone who missed the original deadline
Revised ReturnCorrection of original ITR31st December 2026Taxpayers who already filed
Updated Return (ITR-U)Late filing within 4 years (with additional tax)31st March 2030 (4 yrs from end of AY)Taxpayers who missed earlier opportunities

Never miss a deadline again.

Chartrd auto-loads every ITR deadline for every client, sends WhatsApp reminders to your clients from your own number, and assigns filings to your staff. Free 30-day trial.

Frequently asked questions

What if I miss the 31st July deadline?

You can file a belated return up to 31st December 2026, but lose certain benefits — carry-forward of business losses, exemption under Section 10A/10B, and you may face late filing fee of ₹5,000 (₹1,000 if income is under ₹5 lakh).

Which ITR form does my CA firm use most?

For most individual clients ITR-1 or ITR-2. For business clients ITR-3 or ITR-4. For company clients ITR-6. Chartrd auto-tags every client with their applicable form so your team always knows which to file.

When does the audit deadline of 30th September apply?

For taxpayers whose turnover exceeds ₹1 crore in business or ₹50 lakh in profession, a tax audit under Section 44AB is mandatory. Audit report (Form 3CD) is due 30th September 2026, and ITR (typically ITR-3, 5, or 6) is due 31st October 2026.

Can I file a revised return for AY 2026–27 after 31st December?

No. Revised returns must be filed by 31st December 2026 (end of AY). After that, only ITR-U (Updated Return under Section 139(8A)) is allowed, which permits late filing for up to 4 years from end of AY but requires payment of additional tax (25% in year 1, 50% in year 2, etc.).

How does Chartrd help with ITR season?

Chartrd preloads every client's applicable ITR form and due date, lets clients upload Form 16 / TDS certificates / capital gains statements directly via the client portal, sends WhatsApp reminders 14/7/3/1 days before the deadline, and shows your team a single dashboard of which clients still owe what filings.