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
ITR Due Dates 2026: July 31, August 31 and belated filing
There is no single date for every return. Match your income, form and audit position to the correct AY 2026-27 deadline.
Answer First
Which ITR deadline applies to you?
July 31, 2026 applied to specified ITR-1 and ITR-2 cases. August 31, 2026 applies to qualifying non-audit business and professional cases, including eligible ITR-4 filers. Audit cases follow a different timeline. If July 31 applied to you and you missed it, a belated return can generally be filed until December 31, 2026, 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 6 August 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
Eligible non-audit case? Your deadline is August 31
For AY 2026-27, the date applies to eligible ITR-4 and other qualifying non-audit business and professional returns. Audit cases follow a different timeline.
Time remaining
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 | Open |
| Audit cases | October 31, 2026 | Prepare books and audit documents early |
Common Questions
ITR deadline FAQs
No for ITR-1 and ITR-2, which were due July 31, 2026. Eligible ITR-4 and other qualifying non-audit business or professional cases are due August 31, 2026.
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 get the August 31 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.