31 July of the following year
Due date
₹1,000 if income ≤ ₹
Late fee
Section
Interest
Who must file
Salaried individuals, consultants, freelancers, firms without tax audit
Due date rule
31 July of the following year (i.e., 31 July 2026 for FY 2025-26 / AY 2026-27).
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹1,000 if income ≤ ₹5 lakh; ₹5,000 if income > ₹5 lakh (Section 234F). |
| Interest on unpaid tax | — | Section 234A: 1% per month on unpaid tax from the due date to the date of filing. |
| Law reference | — | IT Act 2025 §263 (old §139(1)), IT Act 1961 §234A, §234F |
| Who files | — | Salaried individuals, consultants, freelancers, firms without tax audit |
| Frequency | — | Annual |
About ITR Filing — Non-Audit
Income tax return for individuals, HUFs and firms not covered by tax audit
Law reference
IT Act 2025 §263 (old §139(1)), IT Act 1961 §234A, §234F
Frequently asked questions
When is ITR Filing — Non-Audit due?▾
31 July of the following year (i.e., 31 July 2026 for FY 2025-26 / AY 2026-27).
What is the late fee for ITR Filing — Non-Audit?▾
₹1,000 if income ≤ ₹5 lakh; ₹5,000 if income > ₹5 lakh (Section 234F). Interest: Section 234A: 1% per month on unpaid tax from the due date to the date of filing.
Who must file ITR Filing — Non-Audit?▾
Salaried individuals, consultants, freelancers, firms without tax audit