Section 234F late fee
Rs.1,000 if total income is up to Rs.5 lakh. Rs.5,000 if total income is above Rs.5 lakh.
AY 2026-27 Deadline Guide
Missed Your ITR Deadline? See what you can still file.
The original non-audit due dates have passed. Match your income, form and audit position before choosing belated filing or another applicable route.
Answer First
Which ITR deadline applies to you?
July 31, 2026 applied to specified ITR-1 and ITR-2 cases. August 31, 2026 applied to qualifying non-audit business and professional cases, including eligible ITR-4 filers. Audit cases follow a separate timeline. If an original due date was missed, a belated return may generally be filed until December 31, 2026, or before completion of the assessment, whichever is earlier, subject to fee, interest and other consequences.
Verified against the Income Tax Department's Budget 2026 due-date FAQs, AY 2026-27 ITR-4 guidance and return-filing FAQs. Fact-checked 20 September 2026.
Missed July 31?
Missed July 31? Here is exactly what happens
Interest on unpaid tax
Interest applies at 1% per month on unpaid tax under Section 234A.
Loss carry-forward is restricted
You lose the right to carry forward most losses when the return is filed late.
Belated filing stays open
You can still file a belated return until December 31, 2026.
We file your belated return for Rs.999.
File My Belated Return
Late fee is paid to the government, shown to you upfront, nothing hidden.
Business and Profession
Missed August 31? Check belated-return eligibility now
The original date applied to eligible ITR-4 and other qualifying non-audit business and professional returns. A belated return may still be available up to December 31, but late fee, interest and loss restrictions can apply. Audit cases follow a separate timeline.
Time remaining in the belated-return window
Calculating days left
- Proprietors and shop owners
- Traders and F&O traders
- Freelancers and agencies
- Doctors, designers and consultants
- Instagram and online sellers
- Other non-audit business filers
All Key Dates
ITR deadline table
| Return type | Due date | Current position |
|---|---|---|
| ITR-1, ITR-2 Salaried, no audit | July 31, 2026 | Passed, belated filing open until Dec 31 |
| Eligible ITR-4 and other qualifying non-audit business/professional cases | August 31, 2026 | Passed, belated filing may be available until Dec 31 |
| Audit cases | October 31, 2026 | Prepare books and audit documents early |
Common Questions
ITR deadline FAQs
The original due dates have passed for specified ITR-1 and ITR-2 cases and for eligible ITR-4 and other qualifying non-audit business or professional cases. A belated return may generally be filed up to December 31, 2026, subject to the applicable conditions. Audit cases follow a separate timeline.
The Section 234F late fee is Rs.1,000 if total income is up to Rs.5 lakh and Rs.5,000 if total income is above Rs.5 lakh. Interest may also apply under Section 234A.
Yes. You can file a belated return for AY 2026-27 until December 31, 2026, subject to the applicable late fee and interest.
For AY 2026-27, eligible ITR-4 and other qualifying non-audit business or professional cases had an August 31, 2026 original filing deadline. Audit cases follow a different due date.
You can file a belated return with the applicable fee, but most losses cannot be carried forward and interest on unpaid tax continues.