Last Date To Fill ITR For Non-Audit Case

For non-audit business or professional returns (ITR-3 / ITR-4), the current deadline is 31 August 2026. For salaried individuals or others filing ITR-1 / ITR-2 who missed the 31 July 2026 deadline, a belated return can still be filed until 31 December 2026, subject to a late fee under Section 234F, interest under Section 234A, and loss of loss-carry-forward privileges.

The deadline for non-audit cases in AY 2026-27 is 31 AUGUST 2026 (for ITR-3 and ITR-4 filers who do not need an audit).

To be clear:
- ITR-1 and ITR-2 (salaried and individuals without business income): 31 July 2026 (passed)
- ITR-3 and ITR-4 (business/profession, no tax audit required): 31 AUGUST 2026 (still upcoming)
- ITR with tax audit (turnover above Rs 1 crore or other audit triggers): 31 October 2026

If you are in the non-audit business/profession category, you still have time to file by 31 August 2026 without any late fee.

If you miss even that date, you can file a belated return by 31 December 2026 under Section 139(4), but a late fee of Rs 5,000 (Rs 1,000 if income below Rs 5 lakh) and interest at 1% per month under Section 234A will apply.

For the full deadline calendar and belated return checklist, see this [belated and revised return guide for AY 2026-27](https://taxgarden.in/blog/belated-revised-updated-itr-return-guide-india-ay-2026-27).