ITR Due Date 2026: Who Must File by 31 August?

Are you searching for the ITR due date 2026, ITR last date 2026 or Income Tax Return filing deadline? For Assessment Year (AY) 2026-27, the due date for certain taxpayers with income from business or profession whose accounts are not required to be audited is 31 August 2026. This includes eligible non-audit business and professional taxpayers and certain non-audit partnership-related cases as prescribed.

The Income Tax Department's guidance also confirms that the due date for eligible ITR-4 filers for AY 2026-27 is 31 August 2026. Taxpayers should select the correct ITR form according to their income, business structure and applicable taxation provisions.

Before filing your Income Tax Return, verify business or professional income, bank interest, TDS, advance tax, deductions, Form 26AS, AIS and other relevant financial information. Proper reconciliation can help reduce errors, mismatches and future compliance issues.

Taxpayers whose accounts are subject to tax audit or who fall under other categories may have different due dates. Therefore, do not assume that 31 August 2026 applies to every taxpayer. The applicable deadline depends on the taxpayer's category and legal requirements.

File your ITR on time and avoid last-minute filing. Delayed filing may attract late fees, interest or other consequences under Income-tax Act. The Income Tax Dept has reminded eligible AY 2026-27 taxpayers to file by 31 Aug 2026.