ITR Filing AY 2026-27: Due Dates and Utilities Now Live
The Income Tax e-Filing portal has released all ITR utilities for AY 2026-27 (FY 2025-26), including ITR-5 on 7 July 2026. Filing deadlines are 31 July for ITR-1/2, 31 August for ITR-3/4 non-audit, and 31 October for audit cases. No extension has been notified yet.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: Section 139(1), Income-tax Act, 1961, as amended by the Finance Act, 2026 — Effective: AY 2026-27 onwards. Source: Income Tax e-Filing portal, Latest News (29.05.2026–07.07.2026). Last reviewed by CA Harun Raaj: 29 August 2026.
Updated 29 August 2026 — two days to the ITR-3 / ITR-4 deadline. Non-audit ITR-3 and ITR-4 returns for AY 2026-27 are due 31 August 2026. Miss it and you are into a belated return under Section 139(4) (available until 31 December 2026), a late fee under Section 234F of ₹1,000 where total income is up to ₹5 lakh or ₹5,000 above that, interest under Section 234A, and loss of carry-forward for business losses.
The Income Tax e-Filing portal released the ITR-5 Excel utility on 7 July 2026, completing the set of filing utilities for Assessment Year 2026-27 (Financial Year 2025-26). All main return forms are now live. If you or your firm, LLP, or partnership structure needs to file, here is what you need to know about utilities, deadlines, and filing sequence.
ITR utilities released for AY 2026-27
The department also enabled seamless payment processing across both the Income-tax Act, 1961 (for dues up to FY 2025-26) and the Income-tax Act, 2025 (Tax Year 2026-27 onwards) from a single interface, as of 30 June 2026.
Filing deadlines for AY 2026-27
- 31 July 2026 — ITR-1 and ITR-2 filers (individuals not subject to tax audit).
- 31 August 2026 — ITR-3 and ITR-4 filers not subject to tax audit. This is a permanent staggered due date under Section 139(1), as amended by the Finance Act, 2026 — not a one-off CBDT extension.
- 30 September 2026 — Tax audit report under Section 44AB must be filed by audit-liable entities.
- 31 October 2026 — ITR filed by audit-liable entities (ITR-3, ITR-6, ITR-7), one month after the audit report is due.
Key point: The 31 July window has closed. The live deadline is 31 August 2026 for non-audit ITR-3 and ITR-4 filers — two days from this update.
Who files ITR-5?
ITR-5 is the return form for:
- Firms (partnerships)
- Limited Liability Partnerships (LLPs)
- Associations of Persons (AOPs)
- Bodies of Individuals (BOIs)
- Business trusts
Companies do not file ITR-5; they file ITR-6. Individual proprietors and HUFs file ITR-1, ITR-2, ITR-3, or ITR-4 depending on their income source and structure. Trusts and political parties file ITR-7.
If your entity's turnover or income crosses the threshold requiring a tax audit under Section 44AB, the audit report must be completed and filed by 30 September 2026 before the return itself can be filed by 31 October 2026.
What to do now
Two days left for ITR-3 and ITR-4. If you have business or professional income and are not audit-liable, file by 31 August 2026. The e-Filing portal pre-fills data from your AIS (Annual Information Statement), TIS (Tax Information Summary), and Form 26AS (tax credit statement), but these fields often contain mismatches—missing income, duplicate entries, or TDS recorded against the wrong PAN.
Reconcile AIS, TIS and 26AS against your books first. Most defective-return notices stem from a return that does not match the pre-filled data. Clearing these discrepancies before filing saves time and avoids back-and-forth with the department.
If you are audit-liable, sequence the audit report before the return. The Section 44AB audit must be completed and uploaded by 30 September 2026. Only then can the return itself be filed by 31 October 2026. Missing this sequence means a belated return and potential penalties.
Do not assume an extension. None has been announced for 31 August 2026 — and because this is now a statutory due date under Section 139(1) rather than an administrative one, moving it would take a formal CBDT order under Section 119. File by the statutory deadline.
I'm CA Harun Raaj, Visakhapatnam. If you are filing an ITR for AY 2026-27 and need support reconciling pre-filled data, preparing an audit-compliant return, or filing a partnership or LLP return, reach out.
---
See Also
Frequently Asked Questions
Has the Income Tax Department released the ITR-5 utility for AY 2026-27?
Yes. The Excel utility for ITR-5 was released on the e-Filing portal on 7 July 2026. ITR-5 is filed by firms, LLPs, AOPs, BOIs, and business trusts. All main ITR forms (ITR-1, ITR-2, ITR-3, ITR-4, and ITR-5) are now live for AY 2026-27.
What is the ITR filing due date for AY 2026-27?
Due dates differ by form and audit status under Section 139(1): 31 July 2026 for ITR-1 and ITR-2 (individuals not subject to tax audit); 31 August 2026 for ITR-3 and ITR-4 filers not subject to audit, as currently notified; 30 September 2026 for the Section 44AB tax audit report; 31 October 2026 for returns filed by audit-liable entities (ITR-3, ITR-6, ITR-7).
Has the 31 July 2026 ITR filing deadline been extended?
No extension has been notified as of 8 July 2026. Although the last two assessment years saw extensions announced by CBDT, it is unsafe to plan around an extension for AY 2026-27. File by the statutory deadline of 31 July.
Who files ITR-5, and who files ITR-6?
ITR-5 is filed by firms, LLPs, AOPs, BOIs, and business trusts. ITR-6 is filed by companies. Individuals, HUFs, and proprietors file ITR-1, ITR-2, ITR-3, or ITR-4 depending on income source and complexity. Trusts and political parties file ITR-7.
When is the Section 44AB tax audit report due for AY 2026-27?
The tax audit report under Section 44AB must be filed by 30 September 2026. The return itself (ITR-3, ITR-6, or ITR-7) must follow within one month, by 31 October 2026. The audit report is a prerequisite for the return filing.
What should I do to avoid a defective-return notice?
Reconcile your AIS (Annual Information Statement), TIS (Tax Information Summary), and Form 26AS (tax credit statement) against your books before filing. Mismatches between the return and pre-filled departmental data are the primary cause of defective-return notices. Clear these discrepancies in advance.
Can I file my ITR-5 before the audit report is ready?
No. If you are liable to tax audit under Section 44AB, the audit report must be completed and filed by 30 September 2026 before the return can be filed by 31 October 2026. Filing the return before the audit report is complete will result in a belated return.
Are all ITR utilities available in Excel format for AY 2026-27?
ITR-5 was released in Excel format on 7 July 2026. ITR-1, ITR-2, ITR-3, and ITR-4 have been available in online and offline/Excel formats since May–June 2026. Check the Income Tax e-Filing portal for the most current utility formats and versions.
Related Services
Based on this article's category and vertical tag, these services are the most relevant next steps.
Go deeper with our hub guides
Statute-cited, section-by-section guides covering the same ground this article does.
Need help with this?
Our team handles the paperwork. You focus on your business.