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ITR filing: Taxpayers filing income tax returns for the relevant tax year should complete the process before the applicable due date to avoid late filing consequences.
The Income Tax Department has made ITR forms 1, 2, 3 and 4 available for Assessment Year 2026-27 on its e-filing portal, along with online and offline filing facilities.
What is the ITR filing deadline?
According to the Income Tax Department's tax calendar, the due date for 'any other assessee' is July 31. However, taxpayers should check the specific due date applicable to their category, as individuals and entities covered by audit or transfer-pricing provisions have different deadlines.
The department's official tax calendar currently shows July 30, 2026 as the due date for furnishing the return of income for Assessment Year 2026-27 in the applicable category. Taxpayers should therefore check the latest deadline displayed on the e-filing portal before submitting their returns.
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Which ITR form should you file?
Choosing the correct ITR form is important before starting the filing process. According to the Income Tax Department's guidance for salaried individuals for AY 2026-27, ITR-1 (Sahaj) is applicable to eligible resident individuals with total income of up to Rs 50 lakh from specified sources, including salary or pension, one house property and other sources, subject to the prescribed conditions.
ITR-2 applies to individuals and Hindu Undivided Families (HUFs) who are not eligible to file ITR-1 and do not have income from profits and gains of business or profession. ITR-3 is applicable to individuals and HUFs having income from business or profession who are not eligible for ITR-1, ITR-2 or ITR-4. ITR-4 (Sugam) is available for eligible individuals, HUFs and firms, other than LLPs, opting for presumptive taxation under the specified provisions.
Taxpayers who are unsure about the appropriate form can use the 'Help me decide' facility on the e-filing portal to determine the form applicable to them based on their income and other eligibility conditions.
Documents taxpayers should keep ready
Before filing the return, taxpayers should keep relevant financial and tax documents ready. These may include Form 16, PAN, Aadhaar and documents relating to investments and deductions, wherever applicable.
Individuals who changed jobs during the financial year should also ensure that they have Form 16 from their current and former employers, wherever applicable. Other documents may include investment-related records, home loan interest certificates and insurance premium payment receipts.
Taxpayers should also cross-check their income and tax details with information available in the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) before filing the return to identify discrepancies and ensure that the information reported in the ITR is accurate.
ITR must be verified after filing
Filing the return is not the final step. Taxpayers are required to verify their ITR after submission. The Income Tax Department states that returns filed electronically must be verified within the prescribed period. E-verification can be completed through methods such as Aadhaar OTP, net banking or an electronic verification code through a pre-validated bank or demat account.
If a taxpayer does not complete the verification process within the applicable time, the return may not be treated as valid unless the prescribed requirements for delayed verification are met.
What happens if you miss the deadline?
Taxpayers who fail to file their return by the applicable due date may still be able to file a belated return within the period allowed under the tax law. However, late filing can attract a fee depending on the taxpayer's income and other applicable conditions. The Income Tax Department's guidance states that the late filing fee under Section 234F can be up to Rs 5,000, with a lower fee applicable where total income does not exceed Rs 5 lakh. Interest may also apply where tax remains payable.
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Taxpayers should therefore avoid waiting until the last day and complete the filing and verification process well before the applicable deadline. The Income Tax Department's e-filing portal provides access to ITR forms, filing utilities and taxpayer assistance services.
