Last reviewed: 25 September 2026. Update: the 31 July 2026 (ITR-1/2) and 31 August 2026 (non-audit ITR-3/4) due dates have both passed — belated returns remain open until 31 December 2026 (fee under Section 234F and interest under Section 234A apply); audit cases file by 31 October 2026. If your income tax return for FY 2025-26 is still pending with us, you can share everything we need from this page. It takes about three minutes, and as you fill it in the form works out which ITR form applies to you and shows you your due date on screen — the two things clients most often get wrong. AY 2026-27 returns are filed under the Income-tax Act, 1961, so the section numbers on this page are the 1961 ones.
Subject to any extension notified by the CBDT.
Which ITR form is likely to apply
The applicable form follows your heads of income, not your occupation.
| Your situation | Form | Due date |
|---|---|---|
| Salary or pension, up to two house properties, interest and dividend, and long-term capital gains under section 112A of up to Rs.1.25 lakh | ITR-1 | 31 July 2026 — passed |
| Other capital gains, three or more house properties, foreign assets or income, unlisted shares, or you are a company director | ITR-2 | 31 July 2026 — passed |
| Business or professional income, F&O or intraday trading, or you are a partner in a firm or LLP | ITR-3 | 31 August 2026 — passed; belated open |
| Presumptive taxation under section 44AD, 44ADA or 44AE, with no disqualifying condition | ITR-4 | 31 August 2026 — passed; belated open |
Two points catch people out every year. F&O and intraday trading are business income, not capital gains, so they move you to ITR-3 even when salary is your main source. And being a director, or holding unlisted shares at any time in the year, rules out ITR-1 and ITR-4 entirely, whatever your income level. For the full walk-through see our ITR Filing Hub for AY 2026-27.
Non-resident or RNOR this year? ITR-1 and ITR-4 are not available to you, and treaty relief needs the right papers in place before filing. Our NRI ITR guide for AY 2026-27 and the note on DTAA claims, TRC and Form 41 cover both, and our CA services for NRIs page explains how we work with clients abroad.
Why the date matters even when you have a loss
A belated return under section 139(4) attracts a fee under section 234F of up to Rs.5,000, or Rs.1,000 where total income does not exceed Rs.5 lakh, plus interest under section 234A on unpaid tax. The larger cost is usually elsewhere: most business and capital losses cannot be carried forward in a belated return. A loss year filed late can cost several times the late fee in set-off forgone in later years.
What happens after you submit
- You receive an email confirming which ITR form applies to you and your due date.
- We review the documents and reconcile them against your AIS and Form 26AS.
- We revert on the same email thread only if something is missing or inconsistent.
- You receive the computation and the tax payable or refund position for confirmation.
- Filing is taken up once you confirm and the self-assessment tax, if any, is paid.
Frequently asked questions
What is the due date for filing my income tax return for AY 2026-27?
For most individuals with salary, house property or capital gains income the due date was 31 July 2026, and for individuals and HUFs with business or professional income not subject to tax audit it was 31 August 2026 — both have passed, and belated returns stay open till 31 December 2026. Audit cases fall due on 31 October 2026 and transfer pricing cases on 30 November 2026. All dates remain subject to any extension notified by the CBDT.
How do I know which ITR form applies to me?
It follows your heads of income, not your occupation. Salary with up to two house properties, interest, dividend and long-term capital gains under section 112A of up to Rs.1.25 lakh generally falls under ITR-1. Other capital gains, three or more house properties, foreign assets, unlisted shares or a directorship move you to ITR-2. Any business or professional income, F&O or intraday trading, or being a partner in a firm moves you to ITR-3. Eligible presumptive cases under section 44AD, 44ADA or 44AE use ITR-4. The form on this page works this out as you fill it in and shows you the answer on screen.
Is F&O or intraday trading treated as capital gains?
No. Futures and options income is non-speculative business income and intraday equity trading is speculative business income. Both take you to ITR-3 rather than ITR-2, and both bring tax audit provisions into consideration depending on turnover and profit. Reporting F&O as capital gains is a common cause of a defective return notice.
What happens if I miss the due date?
A belated return can still be filed under section 139(4), generally up to 31 December 2026. A late filing fee under section 234F applies, up to Rs.5,000 and Rs.1,000 where total income does not exceed Rs.5 lakh, with interest under section 234A on unpaid tax. The larger cost is usually that most business and capital losses cannot be carried forward in a belated return, so a loss year filed late can cost several times the fee in lost set-off later.
I have already sent my documents by email or WhatsApp. Do I still need to fill this form?
Select the option that says you have already shared your documents and tell us how you sent them. That lets our team trace them at our end and avoids you being contacted again unnecessarily. You do not need to send anything twice.
Do I have to share my income tax portal password?
No, and this form does not ask for it. If you want us to file from your e-filing account, we will arrange access with you on a call, or you can add us as your Chartered Accountant through the portal's authorised-partner option so that you never have to share the password. Please never enter an OTP anywhere on the form. An Aadhaar OTP is needed only at the moment of e-verifying the return and we will request it on a call at that time.
We support individuals, businesses and NRIs on income tax filing, notices and refunds.
Income tax servicesNotice managementRefunds and rectificationContact usThis page is general information for clients of the firm and is not professional advice for any specific case. Due dates and provisions stated are for AY 2026-27 and remain subject to change or extension by the CBDT. Please do not share any OTP, bank password or UPI PIN on this form or over WhatsApp.