**Recent extensions and notifications — verify before filing** The Income Tax Department has historically extended ITR filing due dates by notification, particularly during the July (non-audit) and October-November (audit / TP) filing seasons. For AY 2025-26 the Department issued several extensions to both non-audit and audit filing windows; for AY 2026-27 similar extensions may be announced as the year progresses. Before relying on any due date in this guide, check the latest position on the Income Tax e-filing portal at incometax.gov.in (look for "What's New" or the latest CBDT notification under "News & Updates"). The dates in this guide reflect the statutory position under Section 139(1) and do not capture any year-specific extension.
Which ITR form should I file?
The Income Tax Department's e-filing portal publishes a "Return Applicable" decision aid for each assessee category. The summary below is based on the AY 2026-27 forms notified and the e-filing portal's salaried-individual guidance.
- **ITR-1 (SAHAJ)** — Resident-and-ordinarily-resident individual whose total income is up to Rs. 50 lakh and consists only of salary, income from up to two house properties (the AY 2026-27 notification has expanded this from the earlier one-house-property restriction — verify against the notified Form before relying), other sources (interest, family pension), agricultural income up to Rs. 5,000, and long-term capital gains under Section 112A up to Rs. 1,25,000. Cannot be used by a director of a company, a holder of unlisted equity shares at any time during the year, or anyone with foreign assets or foreign income.
- **ITR-2** — Individuals and HUFs without business or profession income who do not qualify for ITR-1 (e.g., income above Rs. 50 lakh, capital gains other than 112A within the threshold, foreign assets, more than two house properties).
- **ITR-3** — Individuals and HUFs with income under the head Profits and Gains of Business or Profession.
- **ITR-4 (SUGAM)** — Resident individuals, HUFs and firms (excluding LLP) with total income up to Rs. 50 lakh who report business or professional income on the presumptive basis under Sections 44AD, 44ADA or 44AE.
- **ITR-5, ITR-6, ITR-7** — Partnership firms / LLPs (5), companies other than Section 8 (6), and trusts / political parties / institutions claiming exemption (7).
Statutory due dates (Section 139(1))
Source: Sections 139(1), 139(4), 139(5), 139(8A) of the Income-tax Act, 1961 — read with the Finance Act, 2025 amendment to the updated-return window.
- Non-audit assessees: **31 July** of the assessment year.
- Tax audit cases: **31 October** of the assessment year (tax-audit report due **30 September**).
- Transfer-pricing cases (Section 92E): **30 November** of the assessment year.
- Belated / revised return: **31 December** of the assessment year (Sections 139(4)/139(5)).
- Updated return (Section 139(8A)): the window was extended by the Finance Act, 2025 — verify the current outer limit against the latest CBDT notification.
The Department periodically extends these dates by notification, particularly around the July filing season. Always check the "What's New" section on incometax.gov.in before relying on any specific date.
Pre-filing reconciliation — the most under-rated step
Most 143(1) intimations our clients receive trace back to mismatches that could have been resolved before submission. The recommended reconciliation pack:
- **Form 26AS** — TDS, TCS, advance tax, refunds, high-value transactions reported against your PAN
- **AIS (Annual Information Statement)** — broader view including interest, dividend, securities transactions, foreign remittances, credit-card spend
- **TIS (Taxpayer Information Summary)** — Department's computed estimate; sets baseline for any deviation
- **Books / salary slips / bank statements** — the source of truth for what's actually yours
Each line in your draft ITR should reconcile to one of these. Where there's a genuine difference (e.g., bank-reported FD interest is for the calendar year, not the financial year), document the workings — a brief working file on hand drastically shortens response time if a notice is issued.
Documents to keep ready
- PAN, Aadhaar (linked)
- Form 16 from each employer
- Form 16A (TDS on income other than salary), Form 16B (TDS on property purchase)
- Bank account details for refund (validate the account on the portal before filing)
- Investment proofs for 80C / 80D / 80CCD(1B) etc. (if Old Regime)
- Home-loan interest certificate (if Old Regime, Section 24 deduction)
- Capital gains workings — broker statement, indexed cost workings for property, etc.
- Foreign assets details (Schedule FA) — required even if no taxable income
- Director / unlisted-equity details if applicable — required even in ITR-1 disqualification check
Regime choice — one decision worth documenting
The new regime under Section 115BAC is the default; choosing the old regime requires explicit selection and (for assessees with business/professional income) is a multi-year lock-in under Section 115BAC(6). For our retainer clients we run a side-by-side comparison every April; the comparison worksheet is available as a downloadable template in this Knowledge Base.
Where to file
Filing happens entirely on the Income Tax e-filing portal at incometax.gov.in. Do not use any third-party "filing assistance" site to submit on your behalf — file directly using your own login (or have your CA file as your authorised representative under their professional credentials).
When to engage a Chartered Accountant
A CA's involvement is generally worthwhile if any of the following apply:
- Business or professional income (any form other than ITR-1 / ITR-4 presumptive)
- Capital gains involving property, ESOPs, or pre-2018 grandfathered listed shares
- Foreign assets, foreign income, or DTAA benefit claims
- Notice received under any section (143(1), 139(9), 142(1), 148, etc.)
- Multi-state GST presence or audit-applicable turnover
If you would like our team to file your ITR for AY 2026-27, please reach out via the contact page well before the 31 July (or 31 October for audit) statutory date.