Last reviewed: 6 August 2026. Position now: the 31 July date for ITR-1/2 has passed (belated returns stay open until 31 December); ITR-3 and ITR-4 are due 31 August 2026. Filing season is on — ITR-1/2 are due 31 July 2026 and non-audit ITR-3/4 by 31 August 2026 under the Finance Act, 2026 (see our due-date & late-fee guide). This hub is the library: start with form and regime, reconcile your data, then jump to the guide for your situation.
Start here
- Which ITR form is yours? — the decision guide with AIS checks.
- Old vs new regime: break-even and worked examples.
- Form 16 vs 26AS vs AIS — why they must match.
- The documents checklist and the mistakes that trigger notices.
Situation-wise guides
- Traders and professionals: ITR-3 with F&O reporting · Freelancers under 44ADA · above limits? Tax audit 44AB.
- Investors: Capital gains on shares and MFs · Crypto: 30% and 1% TDS · Lottery and game-show winnings.
- Property: House property and home-loan benefits · Section 54/54F on sale.
- Families: HUF filing · NRIs: see the NRI Tax Hub.
- Missed or misfiled? ITR-U: the 48-month window · Advance tax and 234B/234C.
New Act, new vocabulary
The Income-tax Act, 2025 governs from tax year 2026-27 — our decoded series covers what changed, tax year vs assessment year, the Section 202 regime and form mapping. This season (AY 2026-27, FY 2025-26) still files under the 1961-Act framework — the series prepares you for next year's switch.
Deadlines — AY 2026-27
| Item | Due |
|---|---|
| ITR-1 / ITR-2 (non-audit) | 31 July 2026 |
| ITR-3 / ITR-4 (non-audit — Finance Act, 2026) | 31 August 2026 |
| Audit report / audited ITR | 30 September / 31 October 2026 |
| Belated return — Section 139(4) | 31 December 2026 |
| Revised return — Section 139(5) | 31 March 2027 |
| E-verification | Within 30 days of filing |
| Advance tax (FY 2026-27) | 15 Jun / 15 Sep / 15 Dec / 15 Mar |
Frequently asked questions
What is the last date to file for AY 2026-27?
31 July 2026 for ITR-1/2 and 31 August 2026 for non-audit ITR-3/4 (Finance Act, 2026); 31 October 2026 for audit cases (30 November for transfer-pricing). Belated returns run until 31 December 2026 (revised returns until 31 March 2027) — with late fees and interest doing their quiet damage.
Old regime or new regime this year?
The new regime is the default; the old one still wins for some deduction-heavy profiles. The break-even guide below runs the maths — decide on numbers, not habit, and mind the Form 10-IEA timing for business income.
Why does my refund get held up?
Mismatches — AIS/26AS vs return, bank validation, or TDS credits claimed that the deductor never deposited. The reconciliation guide fixes the first cause before filing; the refund guide handles the rest after.
I missed reporting something last year. Is it fixable?
Yes — the updated return (ITR-U) window now runs 48 months with graded additional tax. Earlier is materially cheaper; the guide explains the slabs.
Reconciliation-first filing — salaried, business, capital gains or notices after.
Income Tax FilingTax Audit 44ABNotice ManagementGeneral information as of 20 July 2026, not professional advice. Due dates reflect the position on this date; CBDT extensions change them — verify before relying.