Income tax · statutory due date

ITR due date — audit cases

Annual return where accounts must be audited under section 44AB first.

Next due

31 Oct 2026

Falls on 31 Oct 2026.


FormITR
AuthorityIncome tax
Frequencyannual

The essentials

When31st October, every year
Who files itBusinesses and professionals subject to tax audit, and all companies
Filed withIncome tax
If you miss it. ₹5,000 under 234F plus 234A interest. The audit report itself is due a month earlier, by 30 September.

A list cannot remind you.

Taxlabs derives your own filing calendar from your entity type and registrations, applies extensions as they are notified, and nudges you before each date — with a CA who files.

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Other Income tax due dates

Frequently asked

When is the ITR due?

31st October, every year. The next one falls on 31 Oct 2026.

Who has to file ITR?

Businesses and professionals subject to tax audit, and all companies.

What happens if ITR is filed late?

₹5,000 under 234F plus 234A interest. The audit report itself is due a month earlier, by 30 September.

Do extensions change this date?

They can. CBDT and CBIC notify extensions from time to time, usually close to the deadline. The date shown here is the statutory one; inside Taxlabs the effective date is used, with any notified extension already applied.