ITR Filing Last Date 2026 — FY 2025-26 Deadlines You Must Know | RushTax Blog

The ITR filing season for FY 2025-26 (Assessment Year 2026-27) is now open. The Income Tax Department has notified all ITR forms, and the e-filing portal is accepting returns. If you are a salaried employee, investor, or freelancer, here are the exact deadlines you need to mark on your calendar.

ITR Filing Deadlines for FY 2025-26 (AY 2026-27)

The deadlines vary based on your income type and whether your accounts require a tax audit.

July 31, 2026 — Salaried Individuals and Investors

If you file ITR-1 (Sahaj) or ITR-2, your deadline is July 31, 2026. This covers:

Salaried employees with income up to ₹50L (ITR-1)
Individuals with capital gains, two or more properties, or income above ₹50L (ITR-2)
Pensioners and those with interest income

This is the most common deadline. If you have a Form 16 from your employer, you fall in this category.

August 31, 2026 — Freelancers and Business Income (Non-Audit)

Budget 2026 extended the deadline for ITR-3 and ITR-4 filers who do not require a tax audit. The new deadline is August 31, 2026 (previously July 31).

This covers:

Freelancers and consultants filing under presumptive taxation (Section 44ADA) — ITR-4
Small business owners under Section 44AD — ITR-4
Professionals with business income not requiring audit — ITR-3

October 31, 2026 — Tax Audit Cases

If your business turnover exceeds ₹1 crore (or ₹50L for professionals) and requires a tax audit under Section 44AB, the deadline is October 31, 2026.

December 31, 2026 — Belated Return

Missed the original deadline? You can still file a belated return until December 31, 2026, but with a late fee.

March 31, 2027 — Revised Return (Budget 2026 Change)

Budget 2026 extended the revised return deadline from December 31 to March 31, 2027. This means if you made an error in your original return, you have until March 31, 2027 to correct it.

Late Fee for Missing the Deadline

If you file after July 31, 2026 (or August 31 for ITR-3/4), a late fee under Section 234F applies:

₹5,000 if total income exceeds ₹5 lakh
₹1,000 if total income is ₹5 lakh or below

This is in addition to any interest on unpaid tax under Section 234A (1% per month).

Why You Should File Before July 15

Even though the deadline is July 31, I recommend filing by July 15 for two reasons:

The IT portal gets extremely slow in the last two weeks of July due to high traffic
Any errors or mismatches with AIS/Form 26AS take time to resolve — filing early gives you buffer

What Documents Do You Need?

For ITR-1 (salaried):

Form 16 from your employer
Form 26AS / AIS / TIS (download from the IT portal)
PAN and Aadhaar
Bank account details for refund
Rent receipts if claiming HRA

For ITR-2 (capital gains, multiple properties):

All of the above, plus capital gains statement from your broker or mutual fund house

Use the free ITR Tax Calculator to compare old vs new regime before filing.

New for FY 2025-26 — Check Your AIS

The Annual Information Statement (AIS) on the IT portal now shows all income reported by banks, brokers, employers, and other institutions. Before filing, download your AIS and cross-check it with your Form 16. Any mismatch can trigger a notice.

Frequently Asked Questions

What is the ITR filing last date for salaried employees in 2026?

July 31, 2026 for ITR-1 and ITR-2 filers (salaried individuals and investors).

What happens if I miss the July 31 deadline?

You can file a belated return until December 31, 2026 with a late fee of ₹5,000 (or ₹1,000 if income ≤ ₹5L). Interest under Section 234A also applies on unpaid tax.

Can I revise my ITR after filing?

Yes. Budget 2026 extended the revised return deadline to March 31, 2027. You can revise your return to correct errors or add missed income.

Is the ITR filing deadline the same for freelancers?

No. Freelancers and business income filers using ITR-3 or ITR-4 now have until August 31, 2026 (extended by Budget 2026).

What is the penalty for not filing ITR?

If your income exceeds the basic exemption limit and you don't file, you face a late fee of ₹5,000 under Section 234F, plus interest on unpaid tax, and potential prosecution for wilful non-filing.

Need help filing before the deadline? I file ITR-1 starting at ₹399 and ITR-2 at ₹699. Message me on WhatsApp — documents to acknowledgement in 24–48 hours.