ITR filing deadline varies by taxpayer type

Finance Act, 2026 amended Section 139(1) to split ITR due dates into 31 July for ITR-1 and ITR-2 filers and 31 August for ITR-3 and ITR-4 filers not liable to tax audit.

July deadline applies to individuals and HUFs without business or professional income filing ITR-1 or ITR-2, covering salary, pension, house property, capital gains, interest, dividends, crypto assets as investments, and foreign assets.

August deadline applies to individuals and HUFs with business or professional income not liable for tax audit filing ITR-3 or ITR-4, including freelancers, consultants, F&O and intraday traders, and presumptive taxpayers under sections 44AD, 44ADA, and 44AE.

The due date depends on the taxpayer’s overall income profile, ITR form, and audit requirements, not just employment status.

Salaried taxpayers whose accounts are not subject to audit generally file by 31 July, but those with additional business or professional income may have a later deadline.