Belated / revised ITR: due dates
ITR is a annual income tax compliance. The dates below run from 23 October 2026 to the end of FY 2027-28, generated from the Charter statutory calendar, version 2026-09.
- Form
- ITR
- Frequency
- Annual
- Next due date
- 31 December 2026 (FY 2025-26)
- Rule status
- Checked against the source
Who it applies to
- All assessees
Upcoming due dates, through FY 2027-28
Dates generated on 23 October 2026 from calendar version 2026-09. They are regenerated daily, and a date notified after that is not reflected until the rule is updated.
| Period | Due date |
|---|---|
| Due in financial year 2026-27 | |
| FY 2025-26 | 31 December 2026Next |
| Due in financial year 2027-28 | |
| FY 2026-27 | 31 December 2027 |
Source and verification
Income-tax Act Section 139(4)/139(5): belated and revised return due date. Checked against the source on 17 September 2026.
FAQs
When is the Belated / revised ITR due?
The next due date from 23 October 2026 is 31 December 2026, for FY 2025-26. Every due date through FY 2027-28 is listed on this page.
Who has to comply with the ITR due date?
All assessees.
Where does this due date come from?
Income-tax Act Section 139(4)/139(5): belated and revised return due date. Checked against the source on 17 September 2026.
Which notices follow a ITR default or mismatch?
Defective return notice (s.139(9)); Proposed adjustment response (s.143(1)(a)).
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This page lists statutory due dates for chartered accountants and is not legal advice. A notification or circular can move a date, so check the notified text before you file.