UPDATES:
The ITR return filing due dates for FY 2025-26 (AY 2026-27):
- ITR-1, ITR-2: Individuals/HUF with no business/profession income (salary, house property, capital gains, other sources) - July 31, 2026
- ITR-3, ITR-4: Individuals/HUF with business/profession income (non-audit cases) - August 31, 2026
- ITR-6: Companies - October 31, 2026
- ITR-3, ITR-5 (Audit Cases): Audit cases (business/professional income) - October 31, 2026
- ITR-3, ITR-5, ITR-6 (Transfer Pricing Cases): Transfer pricing cases - November 30, 2026
- ITR-7: Trusts, political parties, institutions - October 31, 2026
- FORM 3CA, 3CB - September 30, 2026
Important Notes:
- Belated/revised return: December 31, 2026
- Late fees (Sec 234F): Up to ₹5,000
- Interest (Sec 234A/B/C): Applicable
- Loss carry forward: Not allowed if return filed late
Additional requirements:
- AL Schedule: Applicable if income exceeds ₹1 crore
- Foreign assets/income: Mandatory disclosure if applicable .
Extension of Companies Compliance Facilitation scheme 2026(CCFS 2026)
August 31, 2026