ITR filing deadline: After 4 extensions in last 5 years, why AY 2026-27 may not get extra time

With the deadline for filing the income tax return (ITR) for the Assessment Year 2026–27 (FY 2025–26) drawing closer, many taxpayers are once again wondering whether the government will announce a last-minute extension.

The expectation is not without precedent. Over the past five years, the income tax department extended various filing deadlines on four ocassions, largely due to disruptions caused by the pandemic, changes to return forms, technical issues on the filing portal, or delays in releasing ITR utilities.

This year, the deadline for filing ITR-1 and ITR-2 has been set at 31 July. It applies to most salaried employees, pensioners and students, with income up to ₹50 lakh from two house properties, interest, dividends, long-term capital gains up to ₹1.25 lakh, and other sources.

ITR deadline extensions in past five years

Here's a look at the four occasions in the past five assessment years when the income tax department extended the ITR due dates and the reason behind the decisions as announced by the government:

— AY 2021-22: The deadline for filing ITR (without audit) was first extended from 31 July 2021 to 30 September 2021. Subsequently, it was extended to 31 December 2021. The deadline for furnishing audit reports was first extended to 31 October 2021 and later to 15 January 2022.

This was done in consideration of difficulties reported by taxpayers and other stakeholders due to COVID and the electronic filing of various audit reports under the provisions of the Income-tax Act, 1961, the government said in an official notice at the time.

— AY 2022-23: The due date for filing ITR (requiring audit) was extended to 7 November 2022. The due date for furnishing audit reports was first extended from 30 September 2022 to 7 October 2022.

This decision was taken to give taxpayers more time to file their returns and remain compliant with the income tax law. At the time, many taxpayers complained of technical difficulties while filing their ITRs.

— AY 2023-24: No extension was announced in that year.

— AY 2024-25: The deadline for filing audit reports was extended from 30 September 2024 to 7 October 2024. The due date of filing ITRs by taxpayers required to furnish an audit report was extended to 15 December 2024.

The due date for filing a belated return was also extended that year from 31 December 2024 to 15 January 2025, to give taxpayers more time to file their returns and avoid tax scrutiny.

— AY 2025-26: The ITR filing deadline was first extended from 31 July 2025 to 15 September 2025. Subsequently, it was extended by another day, to 16 September 2025. The due date for furnishing audit reports was extended to 10 November 2025.

Last assessment year, the government made various changes to the ITR forms and reporting requirements, among other things. Due to these changes, updating the ITR utilities required additional time, leading to the first extension. Later, the government extended the due date by another day as taxpayers were facing technical glitches and other issues on the e-filing portal.

Consequences of missing ITR deadline

If you miss the original ITR deadline of 31 July, you still have the option to file a belated return by 31 December 31, but it comes at a cost. Under Section 234F of the Income-tax Act, taxpayers who miss the ITR filing deadline and submit a belated return are required to pay a late filing fee.

The late filing fee is ₹5,000 if your total income exceeds ₹5 lakh. However, if your income is up to ₹5 lakh, then the applicable late filing fee is ₹1,000.

Additionally, taxpayers with outstanding tax dues who have failed to file their tax return by the original due date are charged simple interest at 1% per month, or for part of the month, on the unpaid tax amount. The interest is calculated from the applicable ITR due date for the relevant financial year until the date the taxpayer actually files the return.

Why AY 2026-27 deadline may not be extended

Even though the government extended ITR due dates for four of the last five assessment years, this year is different for multiple reasons. Tax experts have repeatedly warned that a deadline extension is unlikely, and the government has also urged taxpayers to file their returns on time.

As of 29 July, more than 4.3 crore ITRs have been filed for AY 2026-27, of which taxpayers have verified over 4.1 crore ITRs. At the same time, nearly 2.4 crore returns have already been processed by the tax department.

Another reason is that the tax department has already extended the deadline till 31 August, for taxpayers filing returns for business and professional income in non-audit cases. For those filing ITR-1 and ITR-2, the due date is 31 July, and these forms were released ahead of schedule, allowing taxpayers to begin filing as usual.

On top of that, the MoS Finance, Pankaj Chaudhary, said earlier that the government is monitoring the e-filing portal's performance through a dedicated daily and hourly dashboard. Any technical issue reported on the portal is identified, escalated and resolved within a defined timeline.