When Will ITR Filing Start for FY 2025-26? (AY 2026-27)

Income Tax Return (ITR) filing for Financial Year 2025-26 (Assessment Year 2026-27) is expected to begin from 1 April 2026 as per the regular compliance cycle followed by the Income Tax Department.

Important ITR Dates for FY 2025-26 (AY 2026-27)

Particular	Due Date
ITR Filing Start Date	1 April 2026 (Expected)
Salaried Individuals (Non-Audit Cases)	31 July 2026
Small Businesses / Professionals (Non-Audit)	31 August 2026
Tax Audit Cases	31 October 2026
Revised / Belated Return	31 March 2027

Revised ITR Due Dates as per Budget 2026 (Applicable from AY 2026-27)

As proposed in Budget 2026 and subject to notification by the Central Board of Direct Taxes (CBDT), certain Income Tax Return (ITR) due dates have been revised starting from Assessment Year 2026-27 (Financial Year 2025-26).

Updated Due Dates for FY 2025-26 (AY 2026-27)

Category of Taxpayer	Due Date
Salaried Individuals (Non-Audit Cases)	31 July 2026
Small Businesses / Professionals (Not requiring Audit)	31 August 2026
Tax Audit Cases	31 October 2026
Revised / Belated Return	31 March 2027

Extended Time for Revising ITR

Earlier, taxpayers could revise their return only up to 31 December of the assessment year. As per the new proposal, returns may now be revised up to 31 March 2027, subject to prescribed conditions and applicable fees.

The revised provisions will apply from 1 April 2026 onwards and will align with the Income-tax Act upon official notification.

Taxpayers are still advised to file early to avoid last-minute technical issues and late filing fees under Section 234F.

Who Should File ITR for FY 2025-26?

• Salaried individuals
• Freelancers & consultants
• Business owners
• Investors in shares or mutual funds
• Anyone claiming TDS refund

Which ITR Form is Applicable?

Income Type	ITR Form
Salary + One House Property	ITR-1
Salary + Capital Gains	ITR-2
Business/Profession	ITR-3
Presumptive Income	ITR-4

Documents Required for Salary ITR Filing

• Form 16
• PAN & Aadhaar
• Bank Account Details
• Investment Proofs (80C, 80D etc.)
• Home Loan Certificate (if applicable)

Why File ITR Early?

• Faster Refund Processing
• Avoid Late Fee under Section 234F
• Loan & Visa Documentation
• Carry Forward Capital Loss

Frequently Asked Questions

When exactly will ITR filing start for FY 2025-26?

Expected from 1 April 2026 after official notification.

What happens if I miss the last date?

Late filing fee up to ₹5,000 may apply under Section 234F.