FY 2025-26 · AY 2026-27

ITR Last Date
31 July 2026

Final deadline for individuals and HUFs not requiring audit. Midnight IST. Past this, late fees and interest start ticking.

Time remaining until midnight, 31 July 2026 (IST)
--
Days
--
Hours
--
Minutes
--
Seconds
Loading…
01 · Every Deadline That Matters

The full deadline grid for AY 2026-27

Six dates, in chronological order. Each one matters for a different reason — read the "what it means" column carefully so you don't accidentally lose a benefit (loss carry-forward, regime selection, refund interest).

DeadlineLast dateWhat it means
Original returnNon-audit individuals & HUFs 31 Jul 2026 The default ITR deadline. After this, late fee under 234F kicks in. You also lose the ability to carry forward business loss / capital loss other than house property loss.
Audit casesBusiness turnover > ₹1cr / profession > ₹50L 31 Oct 2026 For taxpayers required to get books audited under any provision. Tax audit report (Form 3CD) due 30 Sep 2026.
Transfer pricing casesIf Form 3CEB applicable 30 Nov 2026 For taxpayers with international or specified domestic transactions requiring TP report.
Belated returnFiled after original deadline 31 Dec 2026 Last chance to file a return for FY 2025-26 with regular ITR forms. Late fee + interest applies. No loss carry-forward (except house property).
Revised returnCorrect an already-filed return 31 Dec 2026 You can revise as many times as needed before this date. Each revision replaces the previous one. Bonus: triggers a fresh 234F penalty only if the original was filed late.
e-VerificationAfter submitting return +30 days From the date of submission. Aadhaar OTP / net banking / DSC / EVC. If you miss this, the return is treated as never filed.
ITR-U (updated return)Last resort 31 Mar 2030 48 months from end of AY (extended in Budget 2025). Progressive additional tax: 25% / 50% / 60% / 70%. Cannot reduce tax or claim refund — only declare additional income.
02 · Penalty Calculator

What missing the deadline actually costs

Section 234F is a flat late fee. Section 234A adds 1% per month interest on any unpaid self-assessment tax. Enter your numbers below to see the bill.

234F + 234A estimator

Quick estimate. Doesn't include 234B/234C interest on advance-tax shortfall — that's a separate calculation.

234F late fee
₹0
Flat fee based on income
234A interest
₹0
1% per month on unpaid tax
Total cost of delay
₹0
Plus original tax owed

Note. Section 234F doesn't apply if your total income is below the basic exemption limit (₹3L new regime / ₹2.5L old regime). Section 234A still applies on any unpaid tax. Sections 234B/234C (advance-tax shortfall interest) are calculated separately and can add another 1% per month.

Don't gamble — file before the timer hits zero

Open the master step-by-step guide or jump straight to the tax calculator.

File now →
03 · FAQ

Quick answers about the ITR deadline

What is the ITR last date for FY 2025-26?

31 July 2026 for individuals and HUFs not requiring audit. Deadline is midnight IST. After this, late fees under Section 234F apply (₹1,000 if income ≤ ₹5L, ₹5,000 otherwise) along with 1% per month interest under Section 234A on unpaid tax.

What if I miss the 31 July deadline?

You can file a belated return until 31 December 2026 with the late fee. After that, only ITR-U (updated return) is possible up to 31 March 2030 with progressive additional tax of 25%–70%.

Is the ITR deadline ever extended?

Sometimes. CBDT has extended the 31 July deadline in past years. Extensions are announced via official CBDT press release or notification. Never plan around an expected extension — file by 31 July as if no extension exists.

Can I file ITR after the last date without a penalty?

No. Once 31 July passes, Section 234F late fee applies automatically. The only exception: if your total income is below the basic exemption limit, the 234F fee does not apply, but interest under 234A still applies on any unpaid self-assessment tax.

Disclaimer. Information is for educational purposes. Pricing/rules per Budget 2025 announcements; verify against the final Finance Act and CBDT circulars. Deadline of 31 July 2026 reflects the standard schedule — CBDT has authority to extend in exceptional cases via formal notification. BillCraft is not affiliated with the Income Tax Department.