The Income Tax Return (ITR) filing due date for students, pensioners, salaried and other taxpayers who are not required to conduct a tax audit, is July 31, 2026, for AY 2026-2027. However, unlike last year, this year the ITR utilities are working fine and about 65 lakh taxpayers have already started filing their ITR as can be seen from the e-filing ITR portal statistics.
Last year, the main issue was the new ITR forms and tax rule implementation needed a lot of time. So, the ITR utilities were released very late and the original ITR due date moved from July 31, 2026 to September 15, 2026 and then again to September 16, 2026. This year no such issue exists.
Sanjoli Maheshwari, Executive Director, Nangia & Co LLP, says that at present, there does not seem to be a strong case for extending the ITR filing deadline. Unlike last year, this year, most ITR forms and utilities have been made available on time, and the filing process has been relatively smooth so far.
Maheshwari says: "Taxpayers should not rely on the possibility of an extension and should plan to file their returns within the prescribed deadlines."
As per Abhishek Soni, CEO, Tax2win presently there is no need for extension of the ITR filing deadline this year unless there are significant technical glitches or systemic issues affecting taxpayers' ability to file ITRs, the current deadline appears sufficient, and no extension is required.
What are the ITR filing due dates for individuals, business, tax audit, professionals, NGO's, trust?
Due dates for ITR filing under the Income Tax Act, 1961 for Assessment Year 2026-27 (Financial Year 2025-26) are as follows:
| Category of Assessee |
Tax Audit Report Due date |
ITR Filing Due Date |
|
| 1 | Individual / HUF (having no business income) | — | July 31, 2026 |
| 2 | Trusts (no audit required) | ||
| 3 | Individual / HUF / Firm (having business or professional income, presumptive taxation (44AD / 44ADA), not liable for tax audit) | — | August 31, 2026 |
| 4 | Partners of the Firms (Firms not liable for Tax audit) | ||
| 5 | Individual / HUF / Firms / LLPs (accounts liable for tax audit under Section 44AB of the Act) | September 30, 2026 | October 31, 2026 |
| 6 | Partners of the Firms (Firms liable for tax audit) | ||
| 7 | Company (if the provisions of Transfer pricing do not apply apply) | ||
| 8 | Trusts (audit required in Form 10B / 10BB) | ||
| 9 | Assessee including Partners of the Firm (if the provisions of Transfer pricing apply) | October 31, 2026 | November 30, 2026 |
Source: Nangia & Co LLP
