All the AY 2026-27 dates
What if I missed the ITR due date?
You can still file a belated return for AY 2026-27 until 31 December 2026, or before the assessment is completed, whichever is earlier.
A late fee applies under section 234F: ₹1,000 if your total income is up to ₹5 lakh, and ₹5,000 otherwise.
Can I correct a return I have already filed?
Yes, by filing a revised return. For AY 2026-27 you can revise until 31 March 2027, or before the assessment is completed, whichever is earlier.
Revising by 31 December 2026 costs nothing. After that, a fee applies under section 234I: ₹1,000 if your total income is up to ₹5 lakh, and ₹5,000 otherwise.
Do I still need to do anything after filing?
Yes - e-verify the return within 30 days of filing. If you verify later than that, the date you verify counts as the date you filed, with all the consequences of filing late. A return that is never verified is treated as not filed.
Section numbers on this page are from the Income-tax Act, 1961, which governs AY 2026-27. From AY 2027-28 (income earned from 1 April 2026) the Income-tax Act, 2025 applies, and section numbers change.
Common questions
Was the 31 July 2026 deadline extended?
Not for individuals without an audit. The extension for AY 2026-27 is for audit cases only: their return date moved from 31 October to 21 November 2026.
What is the late fee for filing after the due date?
₹1,000 if total income is up to ₹5 lakh, and ₹5,000 otherwise, under section 234F.
What is the last date to file a belated return for AY 2026-27?
31 December 2026, or before the assessment is completed, whichever is earlier.
SOURCES
- Income Tax Department - Income Tax Returns (AY 2026-27 due dates, belated and revised returns, late fee)
- Income Tax Department - File ITR-4 (Sugam) FAQs, AY 2026-27
- Income Tax Department - Section 139 (due dates by type of taxpayer)
- Finance Bill 2026 - Memorandum explaining its provisions (due dates, revised returns, rates for FY 2026-27)
- PIB - CBDT extends AY 2026-27 due date for audit cases to 21 November 2026
- Income Tax Department - Section 234F (fee for filing after the due date)
- Income Tax Department - Section 234I (fee for a revised return after 31 December)
- Income Tax Department - FAQs on the 30-day timeline for e-verification