When is the ITR filing deadline in India?
Short answer
Usually 31 July for individuals who do not require an audit, for the financial year ending the previous 31 March. Late filing is allowed as a belated return with a fee under section 234F plus interest, but you lose the right to carry forward most losses and generally cannot claim the old tax regime.
Verified · 3 cited sources
India's financial year runs 1 April to 31 March, and the return for it is filed in the following assessment year. So the return filed by 31 July 2026 covers the year ended 31 March 2026.
The date is extended by the department in some years, sometimes more than once, so check the portal rather than assuming. Taxpayers requiring audit, and those with transfer pricing obligations, have later dates.
A belated return under section 139(4) can be filed after the due date, with a late fee under section 234F that is lower for small incomes, plus interest under sections 234A, 234B and 234C on unpaid tax.
Two consequences of lateness are more expensive than the fee. You lose the right to carry forward most losses to set against future income. And you generally cannot opt for the old tax regime in a belated return, which for someone with substantial deductions can cost far more than the penalty.
A revised return under section 139(5) corrects a mistake in an original return and is free, available until the deadline for the assessment year.
An updated return (ITR-U) allows declaring omitted income after the belated window, with additional tax on top — but it cannot be used to claim a refund, reduce liability or report a loss.
Filing itself is not the end: the return must be e-verified within 30 days of submission, or it is treated as never filed at all.
- Usually 31 July for individuals not requiring audit; check for extensions
- Financial year 1 April – 31 March, assessed the following year
- Belated return allowed with a fee under 234F plus interest
- Lateness costs the carry-forward of losses and usually the old regime option
- E-verify within 30 days or the return is treated as never filed
Sources & provenance
Facts verified
- 1.e-Filing portal OfficialIncome Tax DepartmentUsed for: Due dates, extensions and filing procedure
- 2.Income-tax Act, sections 139 and 234F LawGovernment of IndiaUsed for: Belated and revised returns, updated returns and late fees
- 3.e-Verification OfficialIncome Tax DepartmentUsed for: 30-day verification window
Deadlines, penalties and return types come from the Income Tax Department and the Income-tax Act as cited. Due dates are extended in some years and late fee amounts and thresholds are revised — check incometax.gov.in for the assessment year you are filing. Specific fee figures are deliberately not quoted.
Facts on this page are taken from the sources listed above — Government of India ministries and departments, statutory authorities, regulators such as the RBI, SEBI, IRDAI and TRAI, state governments and official statistical releases. Comparisons, judgments and "which option suits whom" conclusions are AI-assisted analysis written over those sources; they are marked in the text and listed as an AI-analysis entry in the sources, not attributed to any authority. Fees, slabs, limits and processing times change, often at the start of a financial year on 1 April; figures are current as of the review date shown and should be confirmed with the responsible department before you rely on them. A great deal of Indian administration is state administration — where a rule differs by state, this site says so.