ITR filing deadline for AY 2026-27: July 31, August 31 or October 31? Check which date applies for you

ITR filing deadline for AY 2026-27 is not July 31 for all! The Income Tax Department has prescribed different ITR filing deadlines for taxpayers in AY 2026-27, depending on their income source, audit requirements, and business status. Missing the due date could attract penalties and interest. Here's a look at the key ITR filing due dates for different categories of taxpayers.

When is your due date for filing your Income Tax Return?

ITR-1 and ITR-2 (Salary and capital gains income): 31st July 2026

ITR-3 and ITR-4 (Business income - Non-audit cases): 31st August 2026

ITR-3 and ITR-4 (Business income - Cases requiring audit): 31st October 2026

Businesses requiring transfer pricing reports (international transactions or specified domestic transactions): 30th November 2026

Belated (Late) Return: 31st December 2026

Revised Return: 31st March 2027

Updated Return (ITR-U): 31st March 2031 (within 4 years from the end of the relevant Assessment Year)

Source: Clear Tax

Here's are look at which income tax return form should you file this year:

Who should fillITR Form 1 (Sahaj)?

Sahaj can be filed by a resident individual having annual income up to ₹50 lakh, and who receives income from salary, one house property, other sources (interest) and agricultural income up to ₹5,000 a year. It also allows reporting of long-term capital gains (LTCG) of ₹1.25 lakh a year.

Who should fillI ITR Form 4 (Sugam)?

Sugam can be filed by individuals, Hindu Undivided Families (HUFs) and firms (other than Limited Liability Partnerships (LLPs)) having a total annual income up to ₹50 lakh and income from business and profession.

ITR-4 cannot be used by someone who:

• is a Director in a company
• has short-term capital gains
• has Long-term capital gain u/s 112A exceeding ₹1.25 lakh
• has held any unlisted equity shares at any time during the previous year
• has any asset (including financial interest in any entity) located outside India
• has signing authority in any account located outside India
• has income from any source outside India
• is a person in whose case payment or deduction of tax has been deferred on ESOP
• who has any brought forward loss or loss to be carried forward under any head of income
• has total income exceeding ₹50 lakh

Who should fillI ITR Form 2?

ITR-2 is filed by individuals and HUFs who do not earn any income from business or profession, but have receipts from capital gains and some other specified sources. For example, those who earn income from:

• Salary or pension
• From more than one house property
• Capital gains from sale of assets
• From other sources (such as interest, dividends, etc.)

Who should file ITR 3?

ITR-3 is meant for Individuals and HUFs who earn income from a proprietary business or profession. This form is used when the taxpayer maintains regular books of accounts and does not opt for presumptive taxation schemes.

• income from Business & Profession
• income as partners in firms
• income from multiple sources such as capital gains & other income

What’s new this year?

One of the key changes this year is that the Income Tax Department is enabling online filing and Excel utilities gradually for each ITR form, instead of releasing all forms together.

The Excel utilities for ITR-1, ITR-2 and ITR-4 are now available in the “Downloads” section of the income tax e-filing portal. With both online filing and Excel utilities now enabled, taxpayers can begin filing their income tax returns.