Start here. Identify the correct Income Tax Return form for your income, confirm whether your due date is 31 July or 31 August 2026, and jump straight to the detailed guide for your situation — F&O, crypto, capital gains, foreign assets and more.
Last reviewed 24 July 2026 · Educational reference — verify current dates and rules on the Income Tax Department portal before filing.
Deadlines for AY 2026-27 depend on your return form and whether a tax audit applies — not a single blanket date. The categories below reflect the position under the Finance Act 2026 amendment to Section 139(1).
| Who you are | Return form | Due date |
|---|---|---|
| Salaried / pensioner / other income, no business or professional income | ITR-1 or ITR-2 | 31 July 2026 |
| Business or professional income, no tax audit required | ITR-3 or ITR-4 | 31 August 2026 |
| Accounts subject to tax audit | ITR-3 / ITR-5 etc. | 31 October 2026 (audit report ~30 Sep 2026) |
| Missed the due date — belated return | Applicable ITR | 31 December 2026 |
Pick the description that matches your main income for FY 2025-26. Each card links to the detailed eligibility guide.
A plain-English walk-through of ITR-1 vs ITR-2 vs ITR-3 vs ITR-4 by income type.
Start here Salary / pensionNow allows up to two house properties and limited LTCG — but check the income and disqualification gates.
ITR-1 (Sahaj) Capital gains / investmentsWhen share and mutual-fund gains stay in ITR-2 as investments, and when trading pushes you into ITR-3.
ITR-2 / ITR-3 Presumptive / professionalsPresumptive business or professional income, the eligibility conditions, and the 31 August deadline.
ITR-4 (Sugam) What changedCBDT's notified changes: two house properties in ITR-1, new capital-gains fields and regime disclosures.
All forms CalendarEvery AY 2026-27 date in one place: original, audit, belated and revised-return timelines.
DeadlinesThe situations people most often get wrong. Each links to a focused guide with the form, schedule and deadline that apply.
Futures & options is business income → ITR-3. When audit applies and whether your date is 31 Aug or 31 Oct.
IntradaySpeculative business income, turnover, audit and loss carry-forward — how it differs from F&O.
Crypto / VDAThe flat 30% rate, Section 194S TDS, Schedule VDA and which ITR form to use.
Digital goldWhich ITR and filing deadline apply when you redeem or sell digital gold.
Capital gainsWhat the 2025 Act reorganises — and why FY 2025-26 returns still use the 1961 Act section numbers.
Foreign assetsThe disclosure residents most often miss — and the penalties for getting it wrong.
Job changeHow to consolidate salary and TDS across employers correctly using Form 12B.
NRIShares, mutual funds and the reporting and TDS points NRIs must get right.
Reconcile your pre-filled data first, then know what the intimation means and how to correct mistakes.
Reconcile the Annual Information Statement and Form 26AS before you file to avoid a notice.
After filingHow to read the intimation: refund, demand or no change — and what to do next.
CorrectionsWhich correction route applies, the deadlines, fees and what carry-forward you may lose.
Estimate your liability before filing, then browse the full library of guides and tools.
Old vs new regime, with the current slabs and Section 87A rebate.
More: all calculators · Finance Insights · knowledge hubs · knowledge center
It depends on your form. Non-audit ITR-1/ITR-2 filers (no business or professional income) file by 31 July 2026; non-audit ITR-3/ITR-4 filers (business or professional income) file by 31 August 2026; audit cases by 31 October 2026; and a belated return can be filed up to 31 December 2026. Confirm current dates on the Income Tax Department portal, as they can be extended.
Yes, and the scope is wider — ITR-1 now allows income from up to two house properties (previously one), provided total income is up to ₹50 lakh, there is no business or professional income, and any capital gains fall within the limited cases the form permits. Larger capital gains, foreign assets or business income push you to ITR-2 or ITR-3.
Both are treated as business income and reported in ITR-3. A tax audit may apply depending on turnover and profit; the non-audit ITR-3 due date for AY 2026-27 is 31 August 2026 (31 October 2026 where an audit applies).
No. For gains and income in FY 2025-26 (your AY 2026-27 return), continue to use the Income-tax Act, 1961 section references. The Income-tax Act, 2025 renumbering applies to income arising from 1 April 2026 onward.