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
The direct answer, the exact dates, and what to do now if July 31 has already passed.
Answer First
No, the ITR deadline was not extended for salaried filers. ITR-1 and ITR-2 for AY 2026-27 were due on July 31, 2026. If you missed it, you can still file a belated return until December 31, 2026 with a late fee. Business and professional filers using ITR-3 or ITR-4 without audit have until August 31, 2026. This is a permanent change under the Finance Act, 2026, not a one-time extension. Audit cases are due October 31, 2026.
Missed July 31?
Rs.1,000 if total income is up to Rs.5 lakh. Rs.5,000 if total income is above Rs.5 lakh.
Interest applies at 1% per month on unpaid tax under Section 234A.
You lose the right to carry forward most losses when the return is filed late.
You can still file a belated return until December 31, 2026.
Late fee is paid to the government, shown to you upfront, nothing hidden.
Business and Profession
The new deadline applies to non-audit business and professional returns filed using ITR-3 or ITR-4.
All Key Dates
| Return type | Due date | Current position |
|---|---|---|
| ITR-1, ITR-2 Salaried, no audit | July 31, 2026 | Passed, belated filing open until Dec 31 |
| ITR-3, ITR-4 Business, no audit | August 31, 2026 | Open |
| Audit cases | October 31, 2026 | Prepare books and audit documents early |
Common Questions