Last reviewed: 25 September 2026. Position now: the 31 July (ITR-1/2) and 31 August 2026 (non-audit ITR-3/4) due dates under the Finance Act, 2026 have both passed. Belated returns stay open until 31 December 2026, and audit cases file by 31 October. For the late fee and interest on a missed date, 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.
Which form, at a glance
| Your income mix (AY 2026-27) | Usual form |
|---|---|
| Resident individual: salary or pension, one or two house properties, interest; total income up to Rs 50 lakh; LTCG under section 112A up to Rs 1.25 lakh | ITR-1 |
| Individual or HUF with capital gains beyond ITR-1 limits, foreign assets or foreign income, more than two house properties, or NRI status; no business income | ITR-2 |
| Business or professional income on regular books, F&O or intraday trading, partner in a firm | ITR-3 |
| Resident individual, HUF or firm (not LLP) on presumptive income under 44AD / 44ADA / 44AE, total income up to Rs 50 lakh | ITR-4 |
The form guide above covers the edge cases, such as director status, unlisted shares and deferred ESOP tax, that push a return out of ITR-1 or ITR-4.
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.
- NRIs and foreign assets: NRI ITR checklist · Schedule FA for foreign bank accounts, shares and RSUs. Residents with any foreign asset file ITR-2 or ITR-3, never ITR-1. For NRI filing and repatriation support, see our CA for NRIs service.
- 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, which is why the return-filing citations on this page (139(4), 139(5), 44AB, 44ADA) are 1961 sections. The advance-tax row below is the exception: FY 2026-27 instalments already fall under the 2025 Act.
Next year: income of tax year 2026-27 (1 April 2026 to 31 March 2027) is returned under section 263 of the Income-tax Act, 2025 (old 139), on the forms notified under the Income-tax Rules, 2026. Belated and revised returns move to section 263(4) and 263(5).
Deadlines — AY 2026-27
| Item | Due |
|---|---|
| ITR-1 / ITR-2 (non-audit) | 31 July 2026 — passed |
| ITR-3 / ITR-4 (non-audit — Finance Act, 2026) | 31 August 2026 — passed; belated open |
| Tax audit report (44AB) | 30 September 2026. No CBDT extension had been notified as of 25 September 2026; check the portal before relying on any change. |
| Audited ITR / transfer-pricing ITR | 31 October 2026 / 30 November 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) — section 408 (old 211) of the 2025 Act; interest under sections 424 / 425 (old 234B / 234C) | 15 Jun and 15 Sep — passed; 15 Dec and 15 Mar still to come |
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). Both have passed. Audit cases file by 31 October 2026 and transfer-pricing cases by 30 November 2026. Belated returns under section 139(4) run until 31 December 2026 and revised returns under section 139(5) until 31 March 2027, with the late fee and interest applying to late filers.
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 25 September 2026, not professional advice. Due dates reflect the position on this date; CBDT extensions change them — verify before relying.