Anil Kushwaha & Associates

Filling

*📢 Income Tax Due Dates & Return of Income (AY 2026-27 / TY 2026-27)*

*1️⃣ Due Date for Filing Original ITR*

✅ Person to whom Transfer Pricing (TP) Audit is applicable
• AY 2026-27: 30-11-2026
• TY 2026-27: 30-11-2027

✅ Company (other than TP audit cases)
• AY 2026-27: 31-10-2026
• TY 2026-27: 31-10-2027

✅ Person (other than a company) whose accounts are required to be audited under the Income-tax Act or any other law (other than TP audit cases)
• AY 2026-27: 31-10-2026
• TY 2026-27: 31-10-2027

✅ Partner of a firm whose accounts are required to be audited under the Act or any other law
• AY 2026-27: 31-10-2026
• TY 2026-27: 31-10-2027

✅ Person having income under the head “Business & Profession” whose accounts are NOT required to be audited
• AY 2026-27: 31-08-2026
• TY 2026-27: 31-08-2027

✅ All Other Cases
• AY 2026-27: 31-07-2026
• TY 2026-27: 31-07-2027

📝 Note: Due date for ITR-U is covered separately under Topic No. 26.

*2️⃣ Due Date for Submission of Tax Audit Report*

✅ Persons required to get accounts audited under any law
• AY 2026-27: 30-09-2026
• Form Applicable: Form 3CA + 3CD
• TY 2026-27: 30-09-2027
• Form Applicable: Form 26

Late Fee:
• ₹75,000 for delay up to 1 month
• ₹1,50,000 after 1 month

✅ Persons not required to get accounts audited under any law
• AY 2026-27: 30-09-2026
• Form Applicable: Form 3CB + 3CD
• TY 2026-27: 30-09-2027
• Form Applicable: Form 26

Late Fee:
• ₹75,000 for delay up to 1 month
• ₹1,50,000 after 1 month

*3️⃣ Due Date for Belated Return*

✅ Taxpayers who have not furnished the Original Return within the due date

• AY 2026-27: 31-12-2026
Late Fee under Section 234F:

* ₹5,000 if total income exceeds ₹5 lakh
* ₹1,000 in other cases

• TY 2026-27: 31-12-2027
Late Fee under Section 428(a):

* ₹5,000 if total income exceeds ₹5 lakh
* ₹1,000 in other cases

*📌 Quick Reference*

• Salaried / Other Individuals – 31 July
• Business/Profession (No Audit) – 31 August
• Audit Cases – 31 October
• TP Audit Cases – 30 November
• Tax Audit Report – 30 September
• Belated Return – 31 December

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