Understanding income tax due dates is essential for individuals, businesses, and professionals. Missing deadlines can result in interest, penalties, and loss of certain tax benefits.

This guide explains all important due dates for Financial Year 2026–27 (Assessment Year 2027–28) including:

ITR filing (audit & non-audit cases)
Tax audit deadlines
Belated return
Revised return

Let’s break it down clearly.

1. ITR Due Date – Non-Audit Cases

For individuals, HUFs, and taxpayers whose accounts are not required to be audited, the due date is:

31st July 2027

This generally applies to:

Salaried individuals
Pensioners
Small taxpayers without audit requirement

Filing before this date avoids late fees and interest.

2. ITR Due Date – Audit Cases (Section 44AB)

If your accounts are required to be audited under Section 44AB, the due dates are different.

Tax Audit Report Due Date

30th September 2027

The audit must be completed and report filed before this date.

ITR Filing Due Date (Audit Cases)

31st October 2027

This applies to:

Businesses crossing turnover limits
Professionals crossing prescribed receipt limits
Taxpayers covered under audit provisions

3. Transfer Pricing Cases (Section 92E)

If international transactions or specified domestic transactions require transfer pricing audit:

ITR Due Date: 30th November 2027

4. Belated Return

If you miss the original due date, you can still file a belated return.

Last Date: 31st December 2027

However:

Late filing fee under Section 234F may apply
Interest under Section 234A may apply
Certain losses may not be carried forward

5. Revised Return

If you filed your return and later discover an error, you can revise it.

Last Date to Revise: 31st March 2028

You can correct:

Income mistakes
Deduction errors
Wrong reporting

Quick Summary Table – FY 2026–27

Compliance	Due Date
ITR (Non-Audit Cases)	31 July 2027
Tax Audit Report	30 September 2027
ITR (Audit Cases)	31 October 2027
ITR (Transfer Pricing Cases)	30 November 2027
Belated Return	31 December 2027
Revised Return	31 March 2028

Who is Required to Get Tax Audit?

Under Section 44AB:

Business turnover exceeding prescribed limits
Professional receipts exceeding prescribed limits

A Chartered Accountant must conduct and submit the tax audit report.

Why Filing on Time is Important

Missing deadlines may result in:

Interest on unpaid tax
Late filing fees
Loss of carry-forward of business losses
Compliance notices

Timely filing ensures smooth tax compliance.

Conclusion

For FY 2026–27 (AY 2027–28), taxpayers must carefully track due dates based on their category — whether salaried, business, audit case, or transfer pricing case.

Filing before the original due date avoids penalties and ensures proper compliance under the Income Tax Act.

Stay updated with CAExplained for simplified tax and compliance guides.

Frequently Asked Questions (FAQs) – Income Tax Due Dates FY 2026–27

1. What is the due date for filing ITR for salaried individuals for FY 2026–27?

For individuals whose accounts are not required to be audited, the due date to file Income Tax Return (ITR) is 31st July 2027.

2. What is the due date for audit cases under Section 44AB?

If your accounts are required to be audited, the Tax Audit Report must be filed by 30th September 2027, and the ITR must be filed by 31st October 2027.

3. What happens if I miss the ITR due date?

If you miss the original due date:

You can file a belated return until 31st December 2027.
Late filing fee under Section 234F may apply.
Interest under Section 234A may apply.
Certain losses may not be allowed to be carried forward.

4. Can I revise my return after filing?

Yes. If you discover any mistake in your filed return, you can file a revised return up to 31st March 2028, subject to conditions.

5. Who is required to get a tax audit?

Tax audit is required for:

Businesses exceeding prescribed turnover limits.
Professionals exceeding prescribed receipt limits.

Audit must be conducted by a Chartered Accountant.

6. What is the due date for transfer pricing cases?

For taxpayers required to furnish transfer pricing report under Section 92E, the ITR due date is 30th November 2027.

7. Is it mandatory to file ITR before the due date even if there is no tax payable?

Yes. Even if there is no tax payable, filing before the due date is important to:

Avoid compliance issues
Carry forward losses (if any)
Maintain proper financial record

8. Can the government extend ITR due dates?

Yes. The Income Tax Department may extend due dates through official notifications in special circumstances. Taxpayers should always check official updates.

CAExplained

Income Tax Due Dates for FY 2026–27 (AY 2027–28) – ITR, Audit & Compliance Guide