Income tax due dates for 2026-27: ITR filing for individuals and HUFs (not requiring audit) is July 31, 2026. Tax audit reports are due September 30, 2026. Companies and firms requiring audit must file ITR by October 31, 2026 (or November 30 if TP report required). Advance tax is due in four instalments: June 15, September 15, December 15, and March 15.
ITR Filing Due Dates 2026-27 (FY 2025-26 Returns)
| Taxpayer Category | Due Date |
|---|---|
| Individuals, HUF, AOP, BOI — no audit required | 31 July 2026 |
| Companies (Section 44AB audit required) | 31 October 2026 |
| Partnership firms / LLPs — audit required | 31 October 2026 |
| Entities with Transfer Pricing Report (Form 3CEB) | 30 November 2026 |
| Revised return | 31 December 2026 |
| Belated return (with penalty) | 31 December 2026 |
| Updated return (with 25% additional tax) | 31 March 2028 (2 years from end of FY) |
Tax Audit Report Due Dates 2026-27
| Form | Purpose | Due Date |
|---|---|---|
| Form 3CA + 3CD | Tax audit where books are required by other law (e.g., Companies Act) | 30 September 2026 |
| Form 3CB + 3CD | Tax audit where books prescribed under IT Act | 30 September 2026 |
| Form 3CEB | Transfer pricing accountant's report | 31 October 2026 |
Advance Tax Installment Due Dates 2026-27
| Installment | Due Date | Minimum % to Pay |
|---|---|---|
| 1st Installment | 15 June 2026 | 15% of estimated tax |
| 2nd Installment | 15 September 2026 | 45% of estimated tax (cumulative) |
| 3rd Installment | 15 December 2026 | 75% of estimated tax (cumulative) |
| 4th Installment | 15 March 2027 | 100% of estimated tax |
Note: Presumptive income taxpayers (44AD/44ADA) pay 100% advance tax in one instalment by March 15.
Other Key Income Tax Compliance Dates 2026-27
| Compliance | Due Date |
|---|---|
| SFT (Statement of Financial Transactions) — Form 61A | 31 May 2026 |
| SFT correction statement | 30 June 2026 |
| Form 15G/15H submission to income tax department | 15 July 2026 |
| Equalisation Levy return (Form 1) | 30 June 2026 |
| Country-by-Country Report (CbCR) — Form 3CEAD | 31 December 2026 |
Never miss an income tax deadline. TaxZeo's compliance calendar tracks ITR, tax audit, and advance tax dates for every client — with 7-day advance alerts.
See Compliance Calendar →Frequently Asked Questions
What is the penalty for late ITR filing?
Section 234F: ₹5,000 for returns filed after July 31 but before December 31. If total income does not exceed ₹5 lakh, the penalty is limited to ₹1,000. No penalty for returns filed by July 31.
Will there be an ITR due date extension in 2026?
Extensions are discretionary and announced by CBDT via circular — typically in response to portal technical issues or natural disasters. As of August 2026, no extension has been announced for FY 2025-26 returns. Monitor the Income Tax India website and TaxZeo blog for updates.