Salaried employees and pensioners using ITR-1 or ITR-2 must file by July 31, 2026.
Small businesses and professionals eligible for ITR-3 and ITR-4 have until August 31, 2026.
Audited businesses and companies have until October 31 or November 30, 2026, depending on transfer pricing.
Options for belated, revised, and updated (ITR-U) returns are available through 2027 and up to 2031.