ITR filing calendar revised with extended deadline for non-audit business taxpayers

The Income Tax Department has revised the Income Tax Return filing schedule for the Financial Year 2025-26 (Assessment Year 2026-27). Under the revised calendar, salaried individuals, pensioners and taxpayers filing ITR-1 and ITR-2 must continue to file their returns by July 31, 2026. However, taxpayers filing ITR-3 and ITR-4 forms whose income is not subject to a tax audit have been granted an additional month, extending their filing deadline to August 31, 2026.

The revised schedule also specifies that taxpayers filing ITR-3 and ITR-4 forms requiring a tax audit must submit their returns by October 31, 2026. Businesses required to furnish transfer pricing reports have until November 30, 2026. The deadline for filing belated returns remains December 31, 2026, under the revised filing calendar.

The Income Tax Department has also extended the deadline for filing revised returns to March 31, 2027. Taxpayers who need to correct errors, claim missed deductions or rectify discrepancies in their Annual Information Statement after filing their original returns will now have additional time to submit revised returns under the updated schedule.