ITR Filing AY 2026-27

Return filing obligations and due dates for Assessment Year 2026-27 are governed by Section 139 of the Income Tax Act, 1961.

Section 139(1) — Original return due dates (AY 2026-27):

• 31 July 2026 — individuals and other assessees not required to get their accounts audited, filing ITR-1 or ITR-2.


• 31 August 2026 — assessees filing ITR-3 or ITR-4 who are not subject to tax audit.


• 31 October 2026 — assessees whose accounts are required to be audited under Section 44AB (or a partner in a firm subject to audit), and companies not covered by transfer pricing provisions.

Section 139(4) — Belated return: A return not filed by the applicable due date above may still be filed as a belated return up to 31 December 2026 (three months before the end of the assessment year, or completion of assessment, whichever is earlier), subject to the late fee under Section 234F.

Section 139(5) — Revised return: A return (original or belated) may be revised up to 31 March 2027, or before completion of assessment, whichever is earlier.

Section 234F — Late filing fee: Filing after the Section 139(1) due date attracts a fee of ₹5,000; the fee is capped at ₹1,000 where the assessee's total income does not exceed ₹5 lakh. No fee applies where the return is not otherwise required to be filed.

This service manages return preparation and filing across the applicable ITR form, due date, and late-fee exposure under Section 139/234F for AY 2026-27.

Income tax return filing is the annual declaration of a taxpayer's income under Section 139(1) of the Income-tax Act 1961 — the return that every person whose income exceeds the basic exemption limit must file, and the basis for the assessment, the refunds and the carry-forward of the losses. The return is filed on the e-filing portal in the ITR form that matches the taxpayer's income profile — the salaried individual in ITR-1 or ITR-2, the business in ITR-3 or ITR-4, the company and the firm in ITR-6 and ITR-5 — and the accuracy of the return decides the tax, the refund and the scrutiny.

The return is the taxpayer's version of their own year. The income from the salary, the house property, the capital gains and the business, the deductions of Chapter VI-A, the tax paid and the TDS — every element is declared in the return, and every element is compared by the department's systems against the information they already hold. The return that matches the information is processed without a question; the return that does not invites the intimation and the scrutiny.

The cost of a careless return is the mismatch and the notice: the income from the AIS and the Form 26AS that was not declared, the deduction claimed without the eligibility, the return filed late under Section 234F — each a small cost that compounds into the scrutiny and the demand.

This service is for individuals, businesses and entities of every kind. We gather and verify the income and the tax information, compute the tax under the Act, prepare the return in the correct ITR form, file it under Section 139(1), manage the refunds and the notices, and keep the return accurate against the Form 26AS and the AIS so the taxpayer's year closes cleanly.