ITR forms and due dates
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Updated 03 Oct 2026
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AI summary
Which form to use, the due dates (including the new 31 August date), and belated, revised and updated returns.
4 sections
Which ITR form
| Form | Who |
|---|---|
| ITR-1 (Sahaj) | Resident individual, income up to ₹50 lakh from salary, one or two houses, other sources, LTCG on shares up to ₹1.25 lakh |
| ITR-2 | Individuals/HUFs without business income (capital gains, foreign assets, more houses) |
| ITR-3 | Individuals/HUFs with business or professional income |
| ITR-4 (Sugam) | Presumptive income (sections 58–60), total income up to ₹50 lakh |
| ITR-5 | Firms, LLPs, AOPs, BOIs |
| ITR-6 | Companies |
| ITR-7 | Trusts, political parties, institutions |
Due dates from tax year 2026-27 (Finance Act 2026)
| Taxpayer | Due date |
|---|---|
| Individuals filing ITR-1 / ITR-2 | 31 July |
| Non-audit business cases and trusts | 31 August (new) |
| Audit cases | 31 October |
| Transfer pricing cases | 30 November |
If you miss it
- Belated return: by 31 December after the tax year, with a late fee of ₹5,000 (₹1,000 if income is up to ₹5 lakh). Some losses can't be carried forward.
- Revised return: now allowed up to 31 March (12 months). After 31 December, a fee of ₹1,000 (income up to ₹5 lakh) or ₹5,000 applies.
- Updated return (ITR-U): within 4 years from the end of the relevant year, with extra tax of 25%, 50%, 60% or 70% of the tax and interest, depending on the year. From Budget 2026, it can be filed even after reassessment starts, with an additional 10%.
For FY 2025-26 (AY 2026-27)
The old Act applies. Non-audit returns were due on 31 July 2026. Audit cases now have until 21 November 2026.
Sources
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