| 👨💼 Salaried Individuals, Pensioners, HUFs & other taxpayers not liable for audit |
ITR-1, ITR-2 |
31 July 2026 |
| 💼 Business & Professionals not requiring Tax Audit |
ITR-3, ITR-4 |
31 August 2026 |
| 📊 Businesses & Professionals requiring Tax Audit |
ITR-3, ITR-5, ITR-6, ITR-7 |
31 October 2026 |
| 🌍 Taxpayers requiring Transfer Pricing Report (International/Specified Domestic Transactions) |
Applicable ITR Forms |
30 November 2026 |
| ⏰ Belated Return |
All applicable ITR Forms |
31 December 2026 |
| ✏️ Revised Return |
All applicable ITR Forms |
31 March 2027 |
| 📑 Updated Return (ITR-U) |
Eligible taxpayers |
Up to 48 months from the end of the relevant assessment year (subject to statutory conditions) (Income Tax Department) |
