The key ITR filing due dates for AY 2026-27, what happens if you miss them, and how the Section 234F late fee and belated return window actually work.
Key ITR Filing Due Dates for AY 2026-27
Individuals and businesses not requiring an audit must file their income tax return by 31 July 2026. Taxpayers subject to a tax audit, or partners in an audited firm, get until 31 October 2026, and companies requiring a transfer pricing report get until 30 November 2026.
What Happens If You Miss the Deadline
- Belated return: You can still file until 31 December 2026, but a late fee under Section 234F applies — up to ₹5,000, capped at ₹1,000 if your total income is below ₹5 lakh.
- Interest under Section 234A: Charged on any unpaid tax from the original due date.
- Lost carry-forward: Business and capital losses (other than house property loss) cannot be carried forward if filed late.
Before filing, reconcile your Form 26AS, AIS and TIS against your own records — a mismatch here is the most common reason for a notice later. Our ITR filing team in Gurgaon and ITR filing team in Delhi NCR handle this reconciliation as a standard part of every return we prepare.
