Still open for FY 2025-26
| What | Last date | Cost |
|---|---|---|
| Late (belated) return | 31 December 2026 | Late fee of ₹5,000 (₹1,000 if income is ₹5 lakh or less), plus 1% a month interest on unpaid tax |
| Revised return, to correct a return you've filed | 31 March 2027 | Free until 31 December 2026; after that, a fee of ₹1,000 (income up to ₹5 lakh) or ₹5,000 |
| Updated return (ITR-U), after the above dates | Years later, if eligible | Extra tax of 25% to 70% of the tax and interest due |
A revised return can't be filed once your assessment is complete, so don't wait for the last date if you've spotted a mistake.
Why the revised-return change matters
Until this year, a late return and a revised return shared the same last date. If you filed late in December, you had no time to fix an error. Budget 2026 gave revised returns three more months, so a December filer can still correct mistakes until 31 March.
Due dates for tax year 2026-27 (returns filed in 2027)
| Who | Due date |
|---|---|
| Salaried and others filing ITR-1 or ITR-2 | 31 July 2027 |
| Business or professional income, accounts not audited (most freelancers, ITR-3 and ITR-4) | 31 August 2027 |
| Accounts that must be audited | 31 October 2027 |
| Cases with a transfer pricing report | 30 November 2027 |
If you have a salary and freelance income that isn't audited, you file ITR-3 or ITR-4, so your date is 31 August.
Advance tax dates for 2026-27
If tax on income other than salary is ₹10,000 or more, pay advance tax by 15 June, 15 September, 15 December and 15 March. The next one is 15 December 2026, by which 75% of the year's tax should be paid.
Common questions
What is the last date to file ITR for FY 2025-26 now?
31 December 2026 for a late (belated) return, with a late fee of ₹5,000, or ₹1,000 if your income is ₹5 lakh or less.
Until when can I revise my ITR for FY 2025-26?
Until 31 March 2027, after Budget 2026 extended the limit from 9 to 12 months after the year. A fee of ₹1,000 or ₹5,000 applies if you revise after 31 December 2026.
What is the ITR due date for FY 2026-27?
31 July 2027 for people filing ITR-1 or ITR-2, which covers most salaried people. Business or professional income without an audit has until 31 August 2027.
When is the next advance tax instalment?
15 December 2026, by which 75% of the year's advance tax should be paid.
Two ways to sort this
Do it yourself
- If you haven't filed for FY 2025-26, file a late return before 31 December 2026 and e-verify it within 30 days.
- Spotted a mistake in a return you've filed? Revise it before 31 December 2026 to avoid the fee; the last date is 31 March 2027.
- Pay the 15 December advance tax instalment if tax on your non-salary income is ₹10,000 or more.
- Put 31 July 2027 in your calendar for your FY 2026-27 return (31 August if you have unaudited business income).
Let an expert do it
We file your late or revised return before the deadline, and set up your advance tax so there's no interest.
The first chat is freeWork it out for yourself
- Late filing fee and interest: Fee and interest if you file after the deadline.
- Advance tax: Instalments due, and interest if you pay late.
- Which ITR form?: Find the right form in a few questions.
Filing late? See the fee and interest for your date.
Open the late filing fee calculatorSources
- Memorandum explaining the Finance Bill, 2026: rationalisation of TCS rates, Union Budget 2026-27, Ministry of Finance
- Budget speech 2026-27, paragraphs 103 and 104, Union Budget 2026-27, Ministry of Finance
- News and circulars on due dates, Income Tax Department
- Due dates for advance tax (FAQs on 234A to 234D), Income Tax Department
This guide explains the rules in general. For your own situation, .