Quick Answer: Key income tax due dates for FY 2025-26: ITR filing (non-audit) — 31 July 2025; ITR (audit cases) — 31 October 2025; advance tax Q1 — 15 June 2025; Q2 — 15 September 2025; Q3 — 15 December 2025; Q4 — 15 March 2026; TDS return Q1 — 31 July 2025; TDS certificates — 15 days after return filing.
Income Tax Deadlines — What Every Taxpayer Must Know
Missing income tax deadlines has real consequences: interest at 1% per month, late fees up to ₹5,000, and loss of deductions. The calendar covers all key dates for FY 2025-26 (AY 2026-27).
Key ITR Due Dates — FY 2025-26
| Category | Due Date | Late Fee |
|---|---|---|
| Individual / HUF (non-audit) | July 31, 2026 | ₹5,000 (₹1,000 if income ≤ ₹5L) |
| Business (audit required) | October 31, 2026 | ₹5,000 |
| Transfer Pricing | November 30, 2026 | ₹5,000 |
| Belated Return (last date) | December 31, 2026 | ₹5,000 |
Frequently Asked Questions
A belated return is filed after the due date but before December 31 of the assessment year. It attracts a late fee of ₹5,000 (₹1,000 if total income is ≤ ₹5 lakh) and interest under Section 234A. Important: belated returns cannot carry forward business losses.
Yes. Both original and belated returns can be revised up to December 31 of the assessment year. A revised return filed before the due date can carry forward losses (since the original was filed on time). You can revise as many times as needed before the deadline.