ITR filing- non tax audit cases- Asstt.Year 2026-2027

This query is : Resolved

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Finance Act 2026 extends the ITR filing due date for non-tax audit business and professional assessees to 31 August 2026. Tax audit cases remain due on 31 October 2026, while transfer pricing cases continue to have a 30 November 2026 deadline.

T.N.Reddy

T.N.Reddy (Querist)
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01 July 2026 As per Finance Bill 2026 ie. Bill.NO. 3 of 2026- as there is an amendment to section 139 vide clause 5- according to which " the assessee having incoem from profits and gains of business or profession whose accounts are not required to eb audited udner this act ( Income Tax Act,1961) or under any other law for the time being in force- filing of Income tax returns - for the Asstt.Year 2026-2027- the last date is 31st, August 2026- is it correct ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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01 July 2026 Yes, ITR form 3 & 4 have such options provided have any income declaration under head PGBP.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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01 July 2026 * ✅ The Finance Act, 2026 has extended the due date.
* ✅ Non-audit assessees (including businesses/professionals not liable to audit) can file ITR up to 31 August 2026.
* ✅ Tax audit cases continue to have 31 October 2026 as the due date, while transfer pricing cases remain due by 30 November 2026.

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