ITR due dates for AY 2026-27: Find out whether you need to file your return by Aug 31, Oct 31 or Nov 30

The Finance Act, 2026 introduced a revised ITR filing calendar under Section 139 of the Income-tax Act for AY 2026-27, with deadlines of August 31, October 31, or November 30 depending on taxpayer category.

Individuals, HUFs, and others not required to have their accounts audited and without qualifying business or professional income had the July 31 deadline; those who missed it can file a belated return but may face a fee under Section 234F, interest, refund delays, and loss carry-forward restrictions.

Taxpayers with business or professional income whose accounts are not liable for tax audit, including those opting for presumptive taxation under Sections 44AD, 44ADA, and 44AE, must file by August 31, 2026, typically using ITR-3 or ITR-4.

Taxpayers whose accounts require audit under the Income-tax Act or other laws have an October 31, 2026, deadline, while those subject to transfer pricing provisions have a November 30, 2026, deadline.