When is an income-tax return due?
An income-tax return that does not need an audit is due on 31 July of the assessment year. A company, and any person whose accounts are audited, is due on 31 October, or on 30 November if a transfer-pricing report under section 92E applies.
Which date applies?
| Person | Due date |
|---|---|
| Individual, Hindu undivided family, or firm that does not need an audit | 31 July |
| A person whose accounts are audited, including a company and a partner of a firm whose accounts are audited | 31 October |
| A person to whom section 92E applies | 30 November |
| Tax-audit report, where the return is due on 31 October | 30 September |
There is no 31 August date. A closed month does not move these dates. October calendars that have ended are on the October 2024 page and the October 2025 page.
Where does assessment year 2026-27 stand?
That year is the return of the financial year that ended on 31 March 2026. The non-audit date, 31 July 2026, has passed. The tax-audit report that was due on 30 September 2026, where the return is due on 31 October, has also passed. A company return, and any other audited return, is due on 31 October 2026, which has not passed. Where section 92E applies, the return is due on 30 November 2026. These are the dates in the Act. They are not a later extension.
What is still open after the due date?
A belated return under section 139(4) may be filed up to 31 December of the assessment year, or before the assessment is completed, whichever is earlier. For assessment year 2026-27 that December date has not passed. A revised return uses the same outer date. An updated return under section 139(8A) may be filed within 48 months from the end of the relevant assessment year, with the additional tax that section requires. A belated or updated return is not a way to restore a date that the Act has already closed for a year before this one.
Which form is it filed in?
The form follows the person and the income, on the ITR forms page. A company files ITR-6. A partner who receives remuneration or interest from the firm files ITR-3, not ITR-2. How the return is uploaded, and how tax is paid, are on the income-tax return page and the challan 280 page.
Frequently asked questions
Four questions cover a company, 31 July 2026, the audit report, and a partner.
Is a company return due on 31 July?
No. A company is due on 31 October, or on 30 November if section 92E applies. 31 July is the date for a person who does not need an audit.
Has 31 July 2026 passed?
Yes. The non-audit return for assessment year 2026-27 was due on 31 July 2026. A belated return can still be filed up to 31 December 2026, or until the assessment is completed, whichever is earlier.
Is the tax-audit report due on 31 October?
No. The report is due one month before the return. Where the return is due on 31 October, the report is due on 30 September. For assessment year 2026-27 that September date has passed.
Does a working partner of an audited firm use 31 July?
No. A partner of a firm whose accounts have to be audited is in the 31 October class. The form follows the income. Remuneration from the firm is business income and is filed in ITR-3.
Sources
The due dates are section 139 of the Income-tax Act. A belated return is section 139(4). An updated return is section 139(8A). The tax-audit report is due one month before the return.