For taxpayers filing returns in the current assessment year, the due dates remain unchanged. ITR-1 and ITR-2 for salaried individuals and those with capital gains are due by July 31, 2026. ITR-3 and ITR-4 for non-audit business cases must be filed by August 31, 2026, while audit cases have a deadline of October 31, 2026. Businesses requiring transfer pricing reports have until November 30, 2026, while belated returns can be filed by December 31, 2026. Revised returns are permitted until March 31, 2027, and updated returns (ITR-U) can be filed until March 31, 2031, subject to applicable provisions.
