31 October of the following ye…
Due date
₹5,000 late fee for
Late fee
Section
Interest
Who must file
Businesses with turnover > ₹1 crore (₹10 crore for digital transactions), professionals with gross receipts > ₹50 lakh
Due date rule
31 October of the following year (e.g., 31 October 2026 for FY 2025-26 / AY 2026-27). Tax audit report (Form 26 / old Forms 3CA/3CB/3CD) must be filed by 30 September.
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹5,000 late fee for ITR (Section 234F). Separate penalty for late/non-filing of audit report: ₹1,50,000 or 0.5% of turnover, whichever is lower. |
| Interest on unpaid tax | — | Section 234A: 1% per month on balance tax. |
| Law reference | — | IT Act 2025 §403/§263 (old §44AB/§139(1)) |
| Who files | — | Businesses with turnover > ₹1 crore (₹10 crore for digital transactions), professionals with gross receipts > ₹50 lakh |
| Frequency | — | Annual |
About ITR Filing — Audit Cases
Income tax return for entities requiring a tax audit under Section 44AB (now §403)
Law reference
IT Act 2025 §403/§263 (old §44AB/§139(1))
Frequently asked questions
When is ITR Filing — Audit Cases due?▾
31 October of the following year (e.g., 31 October 2026 for FY 2025-26 / AY 2026-27). Tax audit report (Form 26 / old Forms 3CA/3CB/3CD) must be filed by 30 September.
What is the late fee for ITR Filing — Audit Cases?▾
₹5,000 late fee for ITR (Section 234F). Separate penalty for late/non-filing of audit report: ₹1,50,000 or 0.5% of turnover, whichever is lower. Interest: Section 234A: 1% per month on balance tax.
Who must file ITR Filing — Audit Cases?▾
Businesses with turnover > ₹1 crore (₹10 crore for digital transactions), professionals with gross receipts > ₹50 lakh