July 31 deadline is over. Is your ITR filing due now, on Aug 31, Oct 31 or Nov 30? Here's who files when

The July 31 deadline for filing income tax returns (ITRs) for Assessment Year (AY) 2026-27 has come and gone. But if you haven't filed your return yet, it doesn't necessarily mean you're late. Under the revised ITR filing calendar introduced through the Finance Act, 2026, July 31 is no longer the due date for all taxpayers.

Instead, different categories of taxpayers now have different statutory deadlines depending on the nature of their income and whether their accounts are subject to audit. While most salaried individuals were required to file by July 31, many business owners, professionals, tax audit cases and transfer pricing cases still have time to submit their returns. The key is to determine which deadline applies to your category before assuming you've missed it.

July 31 was only for certain taxpayers

The July 31, 2026 deadline applied to individuals, Hindu Undivided Families (HUFs) and other taxpayers whose accounts are not required to be audited.

This category primarily includes salaried employees, pensioners and taxpayers filing ITR-1 or ITR-2 who do not have business or professional income. If you fall into this category and failed to file by July 31, you can still submit a belated return, although doing so may attract late filing fees, interest on unpaid tax and other compliance consequences.

MUST READ: ITR filing 2026: Invested in REITs or InvITs? Here's how to report the income correctly while filing your tax returns

August 31 is the new deadline for many businesses and professionals

One of the biggest changes in the filing calendar is the introduction of a separate due date of August 31, 2026 for individuals and HUFs earning business or professional income that is not subject to tax audit.

The deadline also covers eligible taxpayers opting for the presumptive taxation scheme under Sections 44AD, 44ADA and 44AE, provided they are not liable for audit. These taxpayers generally file ITR-3 or ITR-4 depending on their eligibility.

The additional one-month window has been introduced to give non-audit businesses and professionals more time to complete books of accounts, reconcile financial information and meet reporting requirements before filing their returns.

ALSO READ: Your tax consultant made a mistake in your ITR. Can you still be penalised? ITAT Chennai ruling explains

October and November deadlines apply to special categories

Taxpayers whose accounts are required to be audited under the Income-tax Act have until October 31, 2026 to file their income tax returns. This category includes businesses and professionals covered under tax audit provisions.

Meanwhile, taxpayers required to furnish a report under transfer pricing provisions for specified domestic or international transactions have until November 30, 2026 to file their returns, giving them the longest regular filing window under the revised calendar.

Missed your due date? You still have options

If you fail to file by the deadline applicable to your category, you can still submit a belated return until December 31, 2026. However, this may result in interest on outstanding tax liabilities, late filing fees, restrictions on carrying forward certain losses and delays in processing refunds.

The Finance Act, 2026 has also extended the deadline for filing a revised return from December 31 to March 31, 2027, giving taxpayers three additional months to rectify errors or omissions in their original return.

Another significant change is the extension of the time limit for filing an updated return. Eligible taxpayers can now file an updated return for up to 48 months after the end of the relevant assessment year, compared with the earlier 24-month limit, subject to payment of the prescribed additional tax.

MUST READ: ITR notice after e-verification? Know how AIS mismatch and refund claims are assessed

Check your filing category before taking the next step

Tax experts say taxpayers should first determine the correct ITR form, verify whether their accounts are subject to audit and then identify the applicable statutory due date instead of assuming that July 31 applies to everyone.

Before filing, taxpayers should also reconcile their income with Form 26AS, the Annual Information Statement (AIS) and the Taxpayer Information Summary (TIS), pay any outstanding self-assessment tax and complete e-verification after submitting the return. Filing within the applicable timeline and ensuring accurate disclosures can help avoid notices, refund delays and unnecessary compliance hassles.

ALSO READ: Salary doesn't decide your tax filing: Here's what really determines whether you file ITR-1, ITR-2, ITR-3 or ITR-4