ITR filing 2026: Don’t miss these key income tax deadlines for FY 2025–26 (AY 2026-27)

Filing your income tax return (ITR) on time is crucial to avoid penalties, interest, and compliance issues. Yet, many taxpayers may either miss deadlines or remain unaware of the multiple timelines that apply to them.

For FY 2025–26 (AY 2026–27), the Income Tax Department has prescribed several key dates based on the type of taxpayer and filing requirements. However, these deadlines may change if the department issues any extensions.

The due date for filing your ITR varies depending on your category—whether you are a salaried individual, business owner, or subject to audit.


Here’s a detailed guide to the key income tax deadlines every taxpayer should keep in mind this year.

Particulars	ITR Form	Category of Taxpayer	Due Date
Individuals (Non-audit)	ITR-1, ITR-2	Salaried individuals, pensioners, investors (no business income)	31-Jul-26
Business / Profession (Non-audit)	ITR-3, ITR-4	Freelancers, professionals, small businesses (no audit)	31-Aug-26
Tax Audit Cases	ITR-3, ITR-4	Businesses/professionals requiring audit	31-Oct-26
Belated Return	All ITR Forms	All taxpayers	31-Dec-26
Revised Return	All ITR Forms	Taxpayers who filed original return	31-12-2026 (31st March 2027 with Rs. 5000 penalty)
Updated Return (ITR-U)	ITR-U	Taxpayers who missed filing or need to correct income (subject to eligibility conditions)	31-03-2031 (4 years from the end of the relevant Assessment Year)

Source: Tax2Win

Advance tax and TDS deadlines

Apart from ITR filing, taxpayers must also track advance tax and TDS-related deadlines to remain compliant.

Category	Particulars	Due Date
Advance Tax	1st Installment (15%)	15 June 2025
	2nd Installment (45%)	15 September 2025
	3rd Installment (75%)	15 December 2025
	4th Installment (100%)	15 March 2026
TDS/TCS Return	Q1 (Apr – Jun 2025)	31 July 2025
	Q2 (Jul – Sep 2025)	31 October 2025
	Q3 (Oct – Dec 2025)	31 January 2026
	Q4 (Jan – Mar 2026)	31 May 2026
TDS/TCS Payment	Monthly deposit	7th of next month (30 April for March)

Source: Tax2Win

Difference between belated, revised, and updated returns

If you happen to miss the original ITR filing deadline or make a mistake in your return, the Income-tax Act gives you options to stay on track through belated, revised ITR. If you’ve missed reporting any income and want to do so after the deadline for filing a belated and revised ITR has passed, you can go ahead and file an updated return (ITR-U).

Also read: Filing ITR just got easier: This new AI chatbot helps with income tax queries, forms and rules; check details

A belated return can be filed under Section 139(4) if the original deadline is missed, although it may attract a penalty under Section 234F along with applicable interest.

If there is any error or omission in the original return, taxpayers can file a revised return under Section 139(5) to correct details such as unreported income or missing information. However, any additional tax liability arising from such corrections must be paid along with applicable interest.

Beyond these timelines, taxpayers can opt for an updated return (ITR-U), introduced in Budget 2022, to disclose missed income or correct filings even after the belated and revised return window has closed.

Parameter	Belated ITR	Revised ITR	Updated ITR (ITR‑U)
Purpose / when used	Filed after missing the original due date (late filing).	Filed to correct an error/omission in an already-filed return (original or belated).	Filed to voluntarily disclose missed income / under-reporting even after belated/revised window (subject to conditions).
Section	Section 139(4)	Section 139(5)	Section 139(8A) read with Section 140B
Can be filed if earlier return not filed?	Yes (this itself is the late return).	No—revision requires an earlier return to exist.	Yes, in many cases (subject to restrictions/conditions).
Time limit (for FY 2025–26 / AY 2026–27)	Generally up to 31 March 2027 or before completion of assessment (whichever is earlier).	Generally up to 31 March 2027 or before completion of assessment (whichever is earlier).	Generally up to 31 March 2031 (up to 48 months from end of AY), subject to conditions.
Fees / additional tax	Late fee under Section 234F may apply (typically ₹5,000; restricted to ₹1,000 if total income ≤ ₹5 lakh), plus interest if tax is payable.	No separate fee for revision, but late fee/interest (if applicable due to late original filing) may still apply; additional tax (if any) plus interest must be paid.	Additional tax under Section 140B (currently 25% of the aggregate tax and interest if filed within 12 months, 50% if filed within 24 months, and 60% if filed within 36 months or 70% if filed within 48 months from the end of the relevant assessment year, as applicable), along with late fee, if any, may also apply depending on the case
Key limitations / notes	Certain losses may not be eligible for carry forward; filing late can attract interest and late fee.	Revised return replaces the earlier return with corrected details.	Cannot be used to reduce tax, claim/increase refund, or create/increase a loss; restricted in certain scrutiny/search/prosecution scenarios.

Source: CA Hitesh Jain, Partner - Direct Tax, N. A. Shah Associates LLP

Understanding income tax deadlines and the options available if you miss them is essential for staying compliant and avoiding unnecessary penalties.