Extension of DOF of ITR for assessees who are not required to Audit, but what about Audit Parties ?

For individuals under audit, the due dates for filing income tax returns for FY 2024-25 (AY 2025-26) are as follows: -

 *Businesses Requiring Audit*: The due date is October 31, 2025. -

*Businesses Requiring Transfer Pricing Reports*: For international or specified domestic transactions, the due date is November 30, 2025.

Additionally, here are some other relevant due dates¹: 

- *Revised Return*: December 31, 2025 - *Belated/Late Return*: December 31, 2025 - 

*Updated Return*: March 31, 2030 (4 years from the end of the relevant Assessment Year) It's worth noting that non-audit taxpayers have a due date of September 15, 2025, which has been extended from the original date of July 31, 2025.

 Missing these deadlines may result in interest charges and late filing fees.

For individuals under audit, the due dates for filing income tax returns for FY 2024-25 (AY 2025-26) are as follows: -

 *Businesses Requiring Audit*: The due date is October 31, 2025. -

*Businesses Requiring Transfer Pricing Reports*: For international or specified domestic transactions, the due date is November 30, 2025.

Additionally, here are some other relevant due dates¹: 

- *Revised Return*: December 31, 2025 - *Belated/Late Return*: December 31, 2025 - 

*Updated Return*: March 31, 2030 (4 years from the end of the relevant Assessment Year) It's worth noting that non-audit taxpayers have a due date of September 15, 2025, which has been extended from the original date of July 31, 2025.

 Missing these deadlines may result in interest charges and late filing fees.

For AY 2026-27, the deadlines split by assessee type: individuals and HUFs not subject to audit have a July 31 standard deadline, but Budget 2026 extended ITR-3 and ITR-4 filers (business and professional income without audit) to August 31. For those who need a tax audit under Section 44AB, the audit report is due September 30 and the ITR itself is due October 31. The August 31 extension does NOT apply to audit parties. If you miss the non-audit deadline, a belated return can still be filed by December 31, 2026 with a late filing fee under Section 234F.

 For the full breakdown by category, see this [ITR deadlines and belated return guide](https://taxgarden.in/blog/belated-revised-updated-itr-return-guide-india-ay-2026-27).