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GST Jurisdiction

INCOME TAX RETURN (ITR) FILING DUE DATES

AY 2027-28 | FY 2026-27

ORIGINAL ITR FILING — Assessment Year 2027-28 (FY 2026-27)
Category of Taxpayer Due Date ITR Form Description Applicable Sections Remarks
Individuals / HUF / AOP / BOI (No Audit Required) 31-Jul-2027 (Tentative) ITR-1 / ITR-2 / ITR-3 Original return for AY 2027-28 (income of FY 2026-27) Sec 139(1) Salaried, rental income, capital gains, other sources
Business/Profession (No Audit Required) 31-Jul-2027 (Tentative) ITR-3 / ITR-4 Return for business/professional income without tax audit Sec 139(1) Presumptive income u/s 44AD/44ADA/44AE → ITR-4
Companies (All Companies) 31-Oct-2027 (Tentative) ITR-6 / ITR-7 Mandatory filing for all companies regardless of income Sec 139(1) Companies not claiming exemption u/s 11 → ITR-6
Taxpayers Requiring Tax Audit (Sec 44AB Turnover ≥ ₹1 Cr/₹50L) 31-Oct-2027 (Tentative) ITR-3 / ITR-5 / ITR-6 Individuals, firms, companies requiring audit u/s 44AB Sec 139(1) Tax audit report in Form 3CA/3CB + 3CD required
Taxpayers with Transfer Pricing (International Transactions) 30-Nov-2027 (Tentative) ITR-3 / ITR-5 / ITR-6 Entities having international transactions / specified domestic transactions Sec 92E TP report in Form 3CEB required
Partners in Firms (Firm Requires Audit) 31-Oct-2027 (Tentative) ITR-2 / ITR-3 Partners of audited firms — extended due date applies Sec 139(1) Due date extended to match firm's audit deadline
Political Parties 31-Oct-2027 (Tentative) ITR-7 Return for political parties u/s 139(4B) Sec 139(4B) Audit compulsory u/s 29C of RPA, 1951
Trusts / Institutions / Charities (Claiming Exemption u/s 11/12) 31-Oct-2027 (Tentative) ITR-7 Return for charitable/religious institutions Sec 139(4A) Audit required; Form 10B to be filed
BELATED / REVISED / UPDATED RETURNS
Return Type Due Date Form Description Section Consequence / Remarks
Belated Return (AY 2027-28) 31-Dec-2027 Applicable ITR Filing after original due date but within extended period Sec 139(4) Penalty u/s 234F: ₹5,000 (income > ₹5L) or ₹1,000 (income ≤ ₹5L); interest u/s 234A
Revised Return (AY 2027-28) 31-Dec-2027 Applicable ITR Revise return to correct omissions or wrong statements Sec 139(5) Can be filed till 31 Dec of AY or completion of assessment
Updated Return - ITR-U (AY 2025-26 = FY 2024-25) 31-Mar-2028 (2 yrs from end of AY) ITR-U Updated return for taxpayers who missed or understated income Sec 139(8A) Additional tax: 25% (within 1 yr) or 50% (within 2 yrs) of tax + interest
Updated Return - ITR-U (AY 2026-27 = FY 2025-26) 31-Mar-2029 (2 yrs from end of AY) ITR-U Updated return for AY 2026-27 Sec 139(8A) Cannot be filed if notice issued or prosecution initiated
ITR FORMS REFERENCE GUIDE
ITR Form Who Should File Income Sources Covered Cannot Use If Residency Remarks
ITR-1 (SAHAJ) Individual (Resident) Salary/Pension, One House Property, Other Sources, Agri ≤ ₹5000 Business/profession, capital gains, > 1 house property, Director, foreign assets Resident only Gross income ≤ ₹50 lakhs
ITR-2 Individuals / HUF All except Business/Profession If having Business/Profession income Resident & NR Capital gains, foreign assets, director, >1 house property
ITR-3 Individuals / HUF Business or Profession income + all others Not applicable to firms/companies Resident & NR For professionals, partners, traders
ITR-4 (SUGAM) Individuals / HUF / Firm (not LLP) Presumptive income u/s 44AD/44ADA/44AE If books of accounts maintained, capital gains, foreign assets Resident only Turnover ≤ ₹2 Cr; Profession receipts ≤ ₹50L
ITR-5 LLP / Firm / AOP / BOI / AJP All income Individuals, HUF, Companies All
ITR-6 Companies All income (except u/s 11 exemption) Charitable/religious trust companies — Mandatory e-filing
ITR-7 Trusts / Political Parties / Institutions Charitable/religious / political Others — u/s 139(4A)/(4B)/(4C)/(4D)