ITR Due Dates AY 2026-27: New Staggered Calendar (July 31, Aug 31, Oct 31)

What changed

Budget 2026 replaced the single 31 July deadline with a staggered calendar for AY 2026-27: individuals filing ITR-1 and ITR-2 continue with 31 July 2026, while non-audit business cases and trusts get 31 August 2026 - a notable extension for freelancers, traders and professionals. Audit cases keep the 31 October 2026 date (report due 30 September) and transfer pricing 30 November 2026.

Who files by which date

• 31 July 2026: ITR-1 (salary/pension), ITR-2 (capital gains, property income, foreign assets, high income)
• 31 August 2026: ITR-3, ITR-4 non-audit business/profession; partners of non-audit firms; trusts without audit
• 31 October 2026: all tax audit cases (ITR-3, ITR-5 LLP/firm/company audit, ITR-6 companies, ITR-7 trusts with audit)
• 30 November 2026: transfer pricing cases
• 31 December 2026: belated return
• 31 March 2027: revised return (under the extended window)

Effective from

The staggered calendar and extended revised-return window apply to AY 2026-27 onwards under Finance Act 2026.

Impact on businesses

Firms, LLPs, AOPs and trusts without audit now get a month of extra compliance time, which helps small practices and their accountants complete records properly. The condition that matters is audit applicability under Section 44AB - that now determines your deadline, not the ITR form.

What you should do

• Identify your due date by audit status, not by ITR form
• F&O and intraday traders: business income means ITR-3 and the 31 August date - do not assume 31 July
• Business filers: complete books and balance sheet by August
• File early anyway - refunds process faster, and last-minute portal congestion is avoided
• If missing the date is unavoidable, file belated by 31 December and revise later