Income Tax Due Dates
FY 2025-26 (AY 2026-27)
ITR filing deadlines, Advance Tax installment dates, TDS payment & return due dates — for individuals, companies, firms, and trusts.
📄 ITR Filing Deadlines — AY 2026-27
For income earned during FY 2025-26 (April 2025 – March 2026)
| Taxpayer Category | Applicable ITR | Due Date | Note |
|---|---|---|---|
| Individuals, HUF, AOP, BOI (No Audit Required) | ITR-1, 2, 3, 4 | 31 July 2026 | Standard deadline |
| Business / Profession requiring Tax Audit (Sec 44AB) | ITR-3, 5, 6 | 31 October 2026 | Audit report due 30 Sep 2026 |
| Companies (all) | ITR-6 | 31 October 2026 | Tax audit mandatory for most |
| Partners of firms requiring audit / working partners | ITR-2, 3 | 31 October 2026 | Extended along with firm |
| Transfer Pricing cases (Sec 92E) | All applicable | 30 November 2026 | TP report due 31 Oct 2026 |
| Revised Return (all) | Any ITR | 31 December 2026 | Before end of relevant AY |
| Belated Return (all) | Any ITR | 31 December 2026 | With late filing fee u/s 234F |
| Updated Return — ITR-U (u/s 139(8A)) | Any ITR | 24 months from end of relevant AY | i.e., 31 March 2028 for AY 2026-27 |
💳 Advance Tax Installment Dates — FY 2025-26
Applicable when estimated tax liability exceeds ₹10,000 in a FY
| Installment | Due Date | % of Estimated Tax | Who Pays? |
|---|---|---|---|
| 1st Installment | 15 June 2025 | 15% of estimated tax | All taxpayers except senior citizens (no business income) |
| 2nd Installment | 15 September 2025 | 45% of estimated tax (cumulative) | All taxpayers except senior citizens (no business income) |
| 3rd Installment | 15 December 2025 | 75% of estimated tax (cumulative) | All taxpayers except senior citizens (no business income) |
| 4th Installment | 15 March 2026 | 100% of estimated tax (cumulative) | All taxpayers including senior citizens (business income) |
🏛️ TDS / TCS Payment Due Dates
Monthly TDS deposit deadlines for deductors
| Month of Deduction | Due Date (Non-Govt.) | Due Date (Govt. Deductors) |
|---|---|---|
| April 2025 | 7 May 2025 | Same day (7 May) |
| May 2025 | 7 June 2025 | Same day (7 Jun) |
| June 2025 | 7 July 2025 | Same day (7 Jul) |
| July 2025 | 7 August 2025 | Same day (7 Aug) |
| August 2025 | 7 September 2025 | Same day (7 Sep) |
| September 2025 | 7 October 2025 | Same day (7 Oct) |
| October 2025 | 7 November 2025 | Same day (7 Nov) |
| November 2025 | 7 December 2025 | Same day (7 Dec) |
| December 2025 | 7 January 2026 | Same day (7 Jan) |
| January 2026 | 7 February 2026 | Same day (7 Feb) |
| February 2026 | 7 March 2026 | Same day (7 Mar) |
| March 2026 | 30 April 2026 | Same day (30 Apr) |
* March TDS has extended deadline of 30 April. Govt deductors pay on same day. TCS payment also follows same schedule.
📋 TDS Return Filing Due Dates
Quarterly TDS returns (24Q salary / 26Q non-salary) and Form 16 / 16A issuance deadlines
| Quarter | TDS Return (24Q / 26Q) | Form 16 (Salary) | Form 16A (Non-Salary) |
|---|---|---|---|
| Q1 — Apr to Jun 2025 | 31 July 2025 | 15 Sep 2025 | 15 Aug 2025 |
| Q2 — Jul to Sep 2025 | 31 Oct 2025 | — | 15 Nov 2025 |
| Q3 — Oct to Dec 2025 | 31 Jan 2026 | — | 15 Feb 2026 |
| Q4 — Jan to Mar 2026 | 31 May 2026 | 15 Jun 2026 | 15 Jun 2026 |
📌 Other Key Compliance Dates
Audit reports, SFT, 15G/15H and other important dates
| Task / Form | Due Date | Note |
|---|---|---|
| Form 15G / 15H submission by recipient to deductor | Start of FY / at time of first payment | Declarations for nil TDS |
| Lower deduction certificate (Form 13) | Apply before first payment — TRACES portal | Valid for FY, TRACES |
| Tax Audit Report (Form 3CA/3CB + 3CD) | 30 September 2026 | For audit cases |
| Transfer Pricing Report (Form 3CEB) | 31 October 2026 | Sec 92E applicable cases |
| Country-by-Country Report (Form 3CEAD) | 12 months from end of reporting accounting year | MNCs / constituent entities |
| SFT (Statement of Financial Transactions — Form 61A) | 31 May 2026 | Banks, MF, RDs, registrars, etc. |
| Annual Information Statement (AIS) | Auto-generated by ITD | Review before filing ITR |
| Form 29B — MAT Certificate (CA Certificate) | Along with ITR filing | Companies under MAT / AMT |
⚠️ Penalty & Interest for Non-Compliance
Cost of missing income tax deadlines
| Offence | Penalty / Interest | Rate |
|---|---|---|
| Late ITR filing (income ≤ ₹5 lakh) | ₹1,000 (u/s 234F) | 1% p.m. u/s 234A |
| Late ITR filing (income > ₹5 lakh) | ₹5,000 (u/s 234F) | 1% p.m. u/s 234A |
| Late Advance Tax payment | Interest u/s 234B (1% p.m.) + 234C (1% p.m.) | On shortfall |
| TDS not deducted (u/s 201) | 1% p.m. interest from deductible date to deduction date | 1% p.m. |
| TDS deducted but not deposited (u/s 201) | 1.5% p.m. interest from deduction date to deposit date | 1.5% p.m. |
| Late TDS return filing (u/s 234E) | ₹200/day up to TDS amount | Max = TDS amount |
| Concealment of income / Inaccurate particulars | 100% to 300% of tax evaded (u/s 271(1)(c)) | Criminal prosecution possible |
❓ Frequently Asked Questions
Q: What is the last date to file ITR for FY 2025-26?
A: For individuals and HUF not requiring audit: 31 July 2026. For businesses/professions requiring audit and companies: 31 October 2026. For transfer pricing cases: 30 November 2026. The belated return deadline is 31 December 2026.
Q: What happens if I miss advance tax payment?
A: Interest under Section 234B (1% per month or part of month on the outstanding tax) is charged if you pay less than 90% of assessed tax by March 31. Section 234C also charges interest at 1% per month for deferral of each advance tax installment.
Q: What is the penalty for not filing ITR?
A: Under Section 234F: ₹1,000 if income is up to ₹5 lakh; ₹5,000 if income exceeds ₹5 lakh. Additionally, interest at 1% per month under Section 234A on unpaid tax. Persons with income below the basic exemption limit are exempt from penalty.
Q: Is there any benefit to filing ITR early?
A: Yes — faster refunds, easy loan/visa processing, carry forward of capital loss is allowed only if ITR is filed on time, and reduced scrutiny risk. You also have more time to revise if needed.
Q: What is ITR-U (Updated Return)?
A: Under Section 139(8A), taxpayers can file an Updated Return (ITR-U) within 2 years from the end of the relevant assessment year. For AY 2026-27, the deadline is 31 March 2029. However, you must pay additional tax (25%-50% of tax + interest) depending on when you file.