What is the ITR filing last date under section 139(1)?
The ITR filing last date depends on your taxpayer category under section 139(1). See the usual due dates for non-audit, audit, and company cases, how filing differs from verification, how CBDT extensions work, and how to confirm the date on official sources.
In this guide
The ITR filing last date under section 139(1) is 31 July of the assessment year for individuals and HUFs whose accounts need no audit, and 31 October for audit cases and companies. Transfer pricing cases filing Form 3CEB get 30 November. Filing and e-verification are separate steps, and CBDT can extend any of these dates by notification.
Is there one ITR filing last date?
No. Section 139(1) of the Income-tax Act sets three ordinary ITR filing dates: 31 July of the assessment year for non-audit individuals and HUFs, 31 October for audit cases and companies, and 30 November where a transfer pricing report in Form 3CEB applies. CBDT can also extend a date by notification, so a single calendar date is only safe after you match your category and re-check the official portal.
The dates below are the usual statutory due dates that repeat each year. Treat them as your starting point, then confirm the current date for your category on the e-Filing portal, since an extension can shift the headline date for a given year.
What is the ITR due date per category?
The ITR due date runs 31 July for non-audit filers, 31 October for audit cases and companies, and 30 November for transfer pricing cases, all of the assessment year and all under section 139(1). The assessment year is the year in which you file for the previous financial year's income.
| Who you are | Usual statutory due date (s. 139(1)) |
|---|---|
| Individual / HUF / others where accounts are not required to be audited | 31 July of the assessment year |
| Assessee required to get accounts audited (and working partners of firms whose accounts are audited, where applicable) | 31 October of the assessment year |
| Company (and other cases covered by the company timeline) | 31 October of the assessment year (as applicable) |
| Transfer pricing report cases (where Form 3CEB applies) | Later statutory date under s. 139(1), usually 30 November of the assessment year |
If you are unsure whether audit applies, settle that first. The wrong bucket is how people miss the real ITR last date while watching the wrong countdown.
What is the last date for a belated return?
A belated return under section 139(4) can be filed up to 31 December of the assessment year. The late fee under section 234F is Rs 5,000, reduced to Rs 1,000 where total income does not exceed Rs 5 lakh, and interest under section 234A runs at 1 per cent per month on unpaid tax from the original due date.
Until when can a return be revised?
A revised return under section 139(5) can be filed up to 31 December of the assessment year, whether the original was filed on time or belatedly. Beyond that, the route is an updated return in ITR-U under section 139(8A) rather than a revision. See the ITR-U guide for that window.
Is ITR verification a separate deadline?
Yes. ITR verification is a second clock: after submitting the return you must e-verify it within 30 days of submission, and an unverified return is not a completed filing. Two different clocks therefore run after you prepare a return.
- Filing:submit the ITR on the e-Filing portal before your category's due date (or any extended date).
- Verification: e-verify the return (Aadhaar OTP, EVC, net banking, and similar methods) or send a physical ITR-V where that path still applies. An unverified return is incomplete.
Searches like "income tax return verification last date" are not the same as "ITR filing last date." Finish both steps. If the portal shows a pending verification status after you filed, treat that as unfinished work.
How does a CBDT date extension work?
A CBDT extension of an ITR due date arrives as a numbered circular or notification naming the assessment year, the class of assessees and the forms it covers. An extension often applies to one class only, for example audit cases or a single form, rather than to every filer.
When an extension is real, you should be able to do all three:
- Find a CBDT circular or notification with a number and date.
- Open it from an official Income Tax / CBDT / gazette source.
- Read who it covers (which assessment year, which assessees, which forms).
If any of those three is missing, do not change your filing plan. Watch the Income Tax latest news page and the e-Filing home banners. Those are where the department puts live season messages.
What must be ready before filing an ITR?
Before filing an ITR you need Form 26AS, AIS and TIS reconciled against your own records, the correct ITR form chosen, the regime decided on numbers, and a validated bank account for any refund. This is the pre-filing list that moves the needle.
- Match Form 26AS, AIS, and TIS with your books or salary slips. Fix mismatches early.
- Pick the correct ITR form. Wrong form selection creates avoidable notices.
- Decide old vs new regime with numbers, not habit. Compare the tax under each before you lock the return.
- Keep bank account details validated for refund credit.
- File early enough that a portal glitch on the last evening does not become your problem.
ITR utilities for a new assessment year are released in stages, with different forms going live at different times. If your form utility is not yet available, check the official downloads page rather than third-party mirrors.
How do I confirm the ITR due date?
Confirm the current ITR due date on the Income Tax e-Filing portal, using its home banners, tax calendar and latest-news page. Five steps close the loop.
- Open the Income Tax e-Filing portal.
- Read the home banners and "What's New" strip.
- Open the tax calendar for the month of the expected due date.
- Scan latest news for CBDT circulars about due dates or utilities.
- If you act for a firm or company, confirm whether audit or transfer pricing changes your bucket.
That is the whole verification loop. It is boring. It is also the only loop that survives a rumour cycle.
Why do filers miss the ITR last date?
Filers miss the ITR last date mostly by watching the wrong bucket: using 31 July when audit applies, or 31 October when it does not. These are the recurring failures.
- Treating a friend's July date as universal when their return needs audit and yours does not (or the reverse).
- Filing on time but skipping e-verification.
- Waiting for a rumoured extension that never appears in a CBDT document.
- Using last year's form rules for this year's schema.
- Ignoring AIS mismatches until after the due date, then rushing a defective return.
Where does CBDT announce ITR date changes?
CBDT announces ITR date changes through numbered circulars and notifications, mirrored as portal notices on the e-Filing site. Complied AI keeps CBDT updates in one feed so you can open the source document instead of trusting a forward. For the statute behind the calendar, read the Income Tax Act section next to the update when you need the legal text, not only the headline date.
Practical checks
Common questions
What is the ITR filing last date for individuals without audit?
The ITR filing last date for an individual or HUF whose accounts need no audit is 31 July of the assessment year under section 139(1) of the Income-tax Act. So for FY 2025-26 income the ordinary date is 31 July 2026. Confirm it on the e-Filing portal before you file, because CBDT can extend the date by notification for a given year.
Is the ITR last date the same as the verification last date?
No. The ITR filing date and the e-verification window are separate clocks: you submit the return by 31 July or 31 October under section 139(1), then e-verify it within 30 days of submission. An unverified return is not a completed filing, and the portal shows it as pending verification rather than filed.
Where should I check if the ITR due date is extended?
Check the Income Tax e-Filing portal home banners and the latest-news page, which is where CBDT circulars extending a section 139(1) date are announced. A genuine extension carries a circular number, a date and the assessment year it covers. Ignore a forwarded screenshot unless it quotes a number you can open on incometax.gov.in.
Do audit cases have the same ITR filing last date?
No. An assessee whose accounts require audit files by 31 October of the assessment year under section 139(1), not 31 July. Companies fall on the same 31 October date, and a working partner of an audited firm follows the audit timeline. Settle whether audit applies before you rely on the July date.
I missed 31 July. Can I still file my return?
Yes. A belated return under section 139(4) can be filed up to 31 December of the assessment year, with a late fee of Rs 5,000 under section 234F, reduced to Rs 1,000 where total income does not exceed Rs 5 lakh. Interest under section 234A also runs at 1 per cent per month on unpaid tax from the original due date.
What is the last date for a transfer pricing case?
A taxpayer required to file a transfer pricing report in Form 3CEB under section 92E files the return by 30 November of the assessment year under section 139(1). That is one month after the ordinary audit date of 31 October, and it covers the entity itself rather than every group company, so confirm which entities file Form 3CEB.
Does a refund claim change my ITR filing last date?
No. A refund claim does not extend the section 139(1) date, and filing after 31 July as a belated return still triggers the section 234F late fee even where a refund is due. Filing early instead matters for the refund itself, because processing and bank-account validation both sit after submission and e-verification.
Can I revise a return I filed before the due date?
Yes. A revised return under section 139(5) can be filed up to 31 December of the assessment year, whether the original was filed on time or belatedly. Each revision replaces the earlier return, and the 30-day e-verification clock restarts on the revised filing, so verify it rather than assuming the original verification carries across.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 13 July 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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