ITR Filing Due Date Guide

Normal due dates under section 139(1)

For most non-audit individual and HUF cases, the standard due date is generally 31 July of the assessment year unless the CBDT extends it. Audit cases usually have a later due date, and transfer-pricing cases requiring the report under section 92E are later still.

• Most non-audit individual and HUF cases: 31 July
• Taxpayers requiring audit: generally 31 October
• Cases requiring report under section 92E: generally 30 November
• Always check the portal's news section for CBDT extensions

Belated, revised, and updated returns

The Income Tax Department FAQ states that for AY 2026-27, a belated return under section 139(4) may be furnished on or before 31 December 2026, or before completion of assessment, whichever is earlier. A revised return under section 139(5) is also tied to the same outer deadline under the existing framework.

Updated return, or ITR-U, is different. The department's updated-return document states that the Finance Act 2025 increased the time limit to 48 months from the end of the relevant assessment year, effective from AY 2026-27.

Additional tax on updated return

The official updated-return document also explains the staged additional income-tax. If the updated return is filed within 12 months from the end of the relevant assessment year, the additional tax is 25 percent of tax and interest. Between 12 and 24 months, it is 50 percent. Between 24 and 36 months, it is 60 percent. Between 36 and 48 months, it is 70 percent.

This makes updated return a useful correction window, but not a free replacement for timely filing.