Key Updates to Income Tax Return Filing Due Dates for FY 2025-26

The Income Tax Act, 2025, effective from April 1, 2026, brings about crucial changes to the deadlines for filing Income Tax Returns (ITR) for certain categories of taxpayers. These revisions aim to streamline the compliance calendar for the upcoming assessment years.

Extended Due Dates for ITR-3 and ITR-4

Non-audit taxpayers who file ITR-3 and ITR-4 will benefit from an extended due date. The deadline for filing these returns has been pushed to August 31st from the end of the relevant tax year. This extension is applicable for Financial Year 2025-26 (Assessment Year 2026-27) onwards.

No Change for ITR-1 and ITR-2

It is important to note that the due dates for filing ITR-1 and ITR-2 remain unchanged at July 31st from the end of the relevant tax year. Similarly, the due date for tax audit reports also continues to be October 31st.

Revised Return Filing Period Extended

Another significant change is the extension of the due date for filing a revised return. Taxpayers now have 12 months from the end of the relevant tax year to file a revised return, extended from the previous 9 months. This means the new due date for filing revised returns is March 31st. However, filing a revised return after December 31st will incur an additional fee. The due date for belated returns remains consistent.