Filing Income Tax Return (ITR) on time is an important duty of taxpayers in India. As a salaried employee, freelancer, professional or business owner, knowing the ITR filing last date can help you avoid late-filing fees, interest and other tax complications.

The applicable deadline depends on your taxpayer category, whether your accounts require audit and other conditions under the Income-tax Act. This guide takes you through important ITR filing dates, the potential penalties for late filing and how to file your return online.

Taxpayers can learn about Income Tax Return Filing at ITR Filing Online and get themselves ready for the filing process with more confidence.

Last Date to File ITR FY 2025-26 (AY 2026-27)

The Financial Year (FY) 2025-26 shall be from 1st April 2025 to 31st March 2026. The relevant assessment year (AY) is 2026-27.

The deadlines that apply depend on the type of taxpayer and the return filed. Category of taxpayer 
General statutory due date
Persons and other taxpayers not required to get their accounts audited -31 July 2026 
Taxpayers required to file a tax audit report  Generally - 31 Oct 2026
Certain taxpayers required to furnish a report under section 92E | Generally - 30 Nov 2026 

Important: These are general statutory dates and do not confirm any later extension. Always verify the deadline with the latest official announcements of the Income Tax Department and the rules applicable to your case.# Last Date of Filing ITR For Salaried Employees

The general statutory date for persons not required to have their accounts audited is 31 July after the end of the financial year.

For FY 2025–26, this means 31 July 2026, unless the government extends the deadline.

Before filing, salaried employees should cross-check Form 16, bank interest, Form 26AS, Annual Information Statement (AIS) and other necessary income details.

Last Date for ITR Filing for Businessmen and Professionals

Depending on their circumstances, business owners and professionals might have different deadlines for filing.

- No need to be subject to a tax audit: The overall deadline may be 31 July 2026.
- Tax audit applicable: The normal due date for filing ITR could be 31 October 2026.
- Certain international or specified domestic transactions: A different deadline may apply, typically 30 November 2026.

The taxpayer’s classification, the audit needs and the present statutory provisions should be verified for the relevant deadline.

What If You Miss the Deadline for Filing ITR?

Missing the ITR filing deadline applicable to you may result in financial and compliance implications.

1. Late Filing Fee

Section 234F may be applicable for late-filing fee if return is filed after the due date.

The general fee structure is as follows:

- ₹5,000: If the total income exceeds ₹5 lakh.
- ₹1,000: Where total income is ₹5 lakh and below.

The fee is subject to the relevant statutory exceptions and conditions.

2. Interest on Tax Not Paid

Interest under section 234A can be imposed on the tax remaining unpaid on the date of filing the return after the due date. Depending on the case, interest under other sections like section 234B and 234C may also be applicable.

This amount depends on the extent of the outstanding tax liability, relevant dates and applicable provisions.

3. Restrictions on Loss Carryforwards

Late filing may limit the carry-forward of certain losses, such as eligible business losses and capital losses, subject to statutory exceptions. Separate provisions are there for loss of house property.

4. Lag in Tax Refunds

If you are due a refund on your return, filing late can delay the processing of that refund. Refunds subject to verification, processing and other applicable requirements.

5. Other Compliance Requirements

Depending on your circumstances you may need to file a late return, an amended return or take another permitted action. Each choice has its own conditions and time limits.