ITR filing last date: due dates by taxpayer, late fees and what to do if you miss it

The income tax return due date depends on who you are and whether your accounts need an audit. The date that matters is the one for your category in the year you are filing, so this guide explains how the dates are arranged and what a miss costs, rather than quoting one date for everyone.

How the due date is arranged

Who you are	Usual due date
Individuals, HUFs and others whose accounts are not audited	31 July after the financial year
Businesses and professionals whose accounts must be audited	31 October
Taxpayers who must furnish a transfer pricing report	30 November

These are the statutory dates. In recent years the government has moved the date for some categories, and has used different dates for individuals who file ITR-1 or ITR-2 and for those who file ITR-3 or ITR-4. The income tax e-filing portal and the CBDT notifications show the date that applies to you this year.

A note on the new Act

The Income-tax Act, 2025 came into force on 1 April 2026 and replaces the 1961 Act. Income earned up to 31 March 2026 is still reported in returns under the framework of the 1961 Act, which is why this guide uses the terms "assessment year" and section numbers such as 234F. For income of FY 2026-27 onwards, the new Act's "tax year" and renumbered sections apply. Confirm the section references for your year on the portal.

What a late return costs

• Late fee: ₹5,000, or ₹1,000 if your total income is up to ₹5 lakh.
• Interest on unpaid tax: 1% per month or part of a month, from the due date until you pay, under section 234A.
• Loss of carry-forward: most business and capital losses cannot be carried forward if the return is not filed by the due date.
• Delayed refund: your refund is processed only after the return is filed and verified.

Self-assessment tax should be paid before you file, because interest runs from the due date even when the return date is extended and the tax payment date is not.

If you miss the date

1. Calculate the tax payable including interest under sections 234A, 234B and 234C.
2. Pay it as self-assessment tax using the challan on the e-filing portal.
3. File a belated return before the final cut-off, generally 31 December after the assessment year.
4. E-verify within 30 days. An unverified return is treated as not filed.

Check these before you file

• Match income and TDS in your Annual Information Statement (AIS) and Form 26AS. Mismatches are the most common cause of notices.
• Confirm that each deduction has proof: 80C investments, 80D premium receipts, home loan interest certificate.
• Report all bank accounts, including inactive ones, and interest from savings and fixed deposits.
• Pick the right form. See which ITR form to file.

If you pay advance tax, reconcile those challans too. For an expert review before you file, see income tax return filing.