For AY 2026-27 (FY 2025-26), different taxpayers have different ITR filing deadlines. While salaried individuals and those filing ITR-1 or ITR-2 had to file by July 31, 2026, other taxpayers have later deadlines.
Taxpayers should check which deadline applies to them based on their income and whether their accounts need to be audited.
Who needs to file by Aug. 31, 2026?
The Aug. 31, 2026 deadline is primarily relevant to taxpayers with business or professional income where an audit of the accounts is not mandatory.
This may cover certain freelancers, consultants, self-employed individuals and small business owners, based on the nature of their income and the tax rules governing their case.
For AY 2026–27, the Income Tax Department has also specified Aug. 31 as the filing deadline for eligible non-audit cases involving business or professional income.
For instance, a professional filing ITR-3 or ITR-4 may fall under the Aug. 31 deadline if no tax audit is required. Taxpayers using the presumptive taxation route should still check their eligibility and filing conditions carefully before assuming that ITR-4 automatically applies to them.
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Who needs to file by Oct. 31, 2026?
Companies, partnership firms and individuals covered by the compulsory tax audit provisions under Section 44AB of the Income Tax Act fall within this deadline. The category includes taxpayers filing ITR-3, ITR-4 in audit cases, ITR-5, ITR-6 and, in certain cases, ITR-7.
Their Tax Audit Report (TAR) must be furnished earlier, with Sept. 30, 2026 serving as the deadline for its submission.
Who needs to file by Nov. 30, 2026?
The final of the three key ITR deadlines falls on Nov. 30, 2026. It applies to taxpayers who must submit a report under Section 92E of the Income Tax Act, a provision covering specified transfer pricing reporting obligations.
This category can include companies and other taxpayers involved in international transactions or specified domestic transactions where the transfer pricing rules apply and a prescribed report is required.
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