Reviewed for current filing season: 10 June 2026

Tax Calendar in India: Due Dates for FY 2025-26 (AY 2026-27)

Paying and filing taxes on time avoids late fees, interest under sections 234A/234B/234C and loss of carry-forward benefits. This calendar lists the income tax, advance tax and TDS due dates that matter during the AY 2026-27 filing season and the FY 2026-27 payment cycle.

Quick answer: File ITR-1/ITR-2 for FY 2025-26 by 31 July 2026 (non-audit business returns by 31 August 2026 per the Income Tax Department FAQ), audit cases by 31 October 2026, and belated or revised returns by 31 December 2026. Verify every return within 30 days of filing.

ITR filing due dates for AY 2026-27

Taxpayer category	Due date
Salaried individuals and other non-audit cases (ITR-1, ITR-2)	31 July 2026
Non-audit business or professional returns (ITR-3, ITR-4), per the Income Tax Department FAQ	31 August 2026
Taxpayers requiring audit under section 44AB (audit report due 30 September 2026)	31 October 2026
Taxpayers with transfer-pricing report under section 92E (Form 3CEB due 31 October 2026)	30 November 2026
Belated or revised return for AY 2026-27	31 December 2026
Updated return (ITR-U) for AY 2026-27	Up to 48 months from the end of AY, with additional tax

Late filing attracts a section 234F fee of Rs. 1,000 (income up to Rs. 5 lakh) or Rs. 5,000, plus interest. See belated, revised and updated returns and the ITR-U guide. The department's FAQ also notes the Finance Bill, 2026 proposes allowing revised returns up to 31 March 2027; confirm before relying on it.

Month-by-month tax calendar (June 2026 to March 2027)

Date	Compliance
7th of every month	Deposit of TDS/TCS deducted or collected in the previous month (March TDS by 30 April).
15 June 2026	Employers issue Form 16 for FY 2025-26. First advance tax instalment (15%) for FY 2026-27.
31 July 2026	ITR due date for ITR-1/ITR-2 (AY 2026-27). Quarterly TDS statement for April-June 2026 quarter.
31 August 2026	Due date indicated for non-audit business/professional returns (ITR-3/ITR-4) for AY 2026-27.
15 September 2026	Second advance tax instalment (45% cumulative) for FY 2026-27.
30 September 2026	Tax audit report under section 44AB for AY 2026-27.
31 October 2026	ITR due date for audit cases (AY 2026-27). Quarterly TDS statement for July-September 2026 quarter.
30 November 2026	ITR due date for transfer-pricing cases (AY 2026-27).
15 December 2026	Third advance tax instalment (75% cumulative) for FY 2026-27.
31 December 2026	Last date for belated or revised returns for AY 2026-27.
31 January 2027	Quarterly TDS statement for October-December 2026 quarter.
15 March 2027	Fourth advance tax instalment (100%) for FY 2026-27; presumptive taxpayers under sections 44AD/44ADA pay full advance tax.
31 May 2027	Quarterly TDS statement for January-March 2027 quarter; Form 16 for FY 2026-27 follows by 15 June 2027.

Property-related TDS has its own timeline: challan-cum-statement for tax deducted under sections 194-IA and 194-IB is due within 30 days from the end of the month of deduction. See TDS on rent and property purchase.

What missing a deadline costs

Each deadline carries its own consequence. Filing after the due date attracts the section 234F fee (Rs. 1,000 where total income is up to Rs. 5 lakh, otherwise Rs. 5,000) and interest under section 234A at 1% per month on unpaid tax. Short or late advance tax instalments attract section 234C interest, and an overall shortfall below 90% of the assessed tax brings section 234B interest from 1 April until payment. Belated filers also lose the right to carry forward most business and capital losses, although house property loss carry-forward and unabsorbed depreciation survive. For deductors, late TDS deposit attracts interest at 1.5% per month, and late TDS statements attract the Rs. 200-per-day fee under section 234E.

Advance tax in brief

Advance tax applies when your estimated tax liability for the year, after TDS, is Rs. 10,000 or more. Salaried taxpayers usually cover it through employer TDS, but rent, capital gains, interest or freelance income can create an advance tax obligation on top of salary TDS. Resident senior citizens without business income are exempt. Presumptive taxpayers under sections 44AD and 44ADA can pay the entire liability in one instalment by 15 March 2027. Use our income tax calculator to estimate the liability each quarter.

Examples

Salaried filer

Receives Form 16 by 15 June 2026, reconciles AIS, files ITR-1 well before 31 July 2026 and e-verifies the same day to lock the filing date.

Freelancer with advance tax

Estimates FY 2026-27 income in June, pays 15% advance tax by 15 June 2026 and trues up each quarter to avoid section 234C interest.

Missed the July deadline

Files a belated return in November 2026 with the section 234F fee, but loses the right to carry forward most losses for that year.

Common mistakes to avoid

Confusing FY 2025-26 with AY 2026-27 and selecting the wrong year in challans or the portal.
Waiting for the last day; payment gateway or portal issues can push you past the deadline.
Filing on time but verifying late; after 30 days the verification date becomes the filing date.
Ignoring advance tax instalments and facing 234B/234C interest at filing time.
Assuming an extension without checking an official CBDT notification.

File before the deadline with expert help

Related current ITR guides

File ITR Online AY 2026-27 filing steps and examples Old vs New Regime Compare slabs, deductions and examples Tax & Refund Calculator Estimate tax, refund or extra payable AIS/Form 26AS Mismatch Fix TDS, income and refund mismatches Belated, Revised & ITR-U Know which correction route applies Which ITR Form? ITR-1, ITR-2, ITR-3 or ITR-4 Rs 12 Lakh Tax-Free Section 87A rebate rules and examples Income Tax Act 2025 What changes from 1 April 2026

More AY 2026-27 tax guides

Save tax: Home loan benefits · NPS (80CCD) · Donations (80G) · Education loan (80E) · Interest income (80TTA/80TTB) · Form 15G/15H · Capital gains exemptions (54/54F/54EC)

Investors and traders: F&O and intraday tax · ESOP and RSU tax · Share buyback tax · Foreign income and Schedule FA · Gift tax (56(2)(x)) · HUF taxation

Calculators and tools: Income tax calculator · Advance tax calculator · 80C tax-saving calculator · NPS calculator · Gratuity calculator · EPF calculator · Crypto tax calculator · HRA calculator

Filing and compliance: Section 87A rebate · Marginal relief · Form 10-IEA · PAN-Aadhaar link · AIS and TIS · ITR-U updated return · Discard ITR and condonation · TDS on rent and property · Income Tax Act 2025

Frequently asked questions

Q. What is the ITR due date for FY 2025-26 (AY 2026-27)?

ITR-1 and ITR-2 are generally due by 31 July 2026, and the Income Tax Department FAQ indicates 31 August 2026 for non-audit business cases. Audit cases must file by 31 October 2026 and transfer-pricing cases by 30 November 2026.

Q. Has the 31 July 2026 due date been extended?

As on 10 June 2026, no CBDT extension of the 31 July 2026 date for ITR-1/ITR-2 has been notified. The department's FAQ indicates 31 August 2026 for non-audit business cases. Always check incometax.gov.in for the latest notification.

Q. What is the last date for a belated return for AY 2026-27?

A belated return for AY 2026-27 can be filed up to 31 December 2026, with a late fee of Rs. 1,000 where income is up to Rs. 5 lakh and Rs. 5,000 in other cases.

Q. What happens if I miss 31 December 2026 as well?

The belated window closes, but an updated return (ITR-U) may still be possible for up to 48 months from the end of the assessment year, with additional tax. Refunds and losses cannot be claimed through ITR-U.

Q. What are the advance tax due dates for FY 2026-27?

Advance tax is payable in four instalments: 15 percent by 15 June 2026, 45 percent by 15 September 2026, 75 percent by 15 December 2026 and 100 percent by 15 March 2027. Presumptive taxpayers under sections 44AD and 44ADA can pay the full amount by 15 March 2027.

Q. Do senior citizens have to pay advance tax?

Resident senior citizens (60 or above) without business or professional income are exempt from advance tax; their tax can be paid as self-assessment tax before filing.

Q. Which due dates apply to tenants and property buyers?

Tenants paying monthly rent above Rs. 50,000 deduct 2% under section 194-IB and file Form 26QC within 30 days from the end of the relevant month. Buyers of property worth Rs. 50 lakh or more deduct 1% under section 194-IA and file Form 26QB within the same 30-day window. Current rates and thresholds are in our TDS rate chart for FY 2025-26.

Q. By when must an ITR be verified after filing?

Every return must be e-verified, or the signed ITR-V must reach CPC Bengaluru, within 30 days of filing. Otherwise the verification date becomes the filing date and late-filing consequences can apply.

Sources reviewed

This calendar reflects FY 2025-26 (AY 2026-27) and FY 2026-27 due dates as on 10 June 2026. Dates can change by CBDT notification; verify on the e-filing portal before acting close to a deadline.