Filing ITRs for AY 2026-27: Due Dates, Regime Choice, Reconciliation and Verification Points
This article sets out, by situation, the practical points that decide whether a return for AY 2026-27 (FY 2025-26) is accepted without a notice, covering dates, form selection, income reconciliation, deductions, tax payments and verification.
It matters because returns are now pre-filled, income data in AIS and TIS is compared against what is reported, and validation is stricter. Most defects arise from haste or incomplete reconciliation, not from difficult questions of law.
Which law applies
The Income-tax Act, 2025 is in force from 1 April 2026, but returns for FY 2025-26 (AY 2026-27) continue to be filed under the Income-tax Act, 1961. The expression "Tax Year 2026-27" applies only to income earned after 1 April 2026, which is reported in returns filed in 2027. The 2025 Act governs returns from AY 2027-28.
Situation 1: the client is choosing a form and a date
Due dates for AY 2026-27
| Category | Due date |
|---|---|
| ITR-1 and ITR-2 filers | 31 July 2026 |
| ITR-3 and ITR-4, non-audit cases | 31 August 2026 |
| Audit cases | 31 October 2026 |
| Transfer pricing cases | 30 November 2026 |
The belated return deadline remains 31 December 2026. The revised return deadline for AY 2026-27 is extended to 31 March 2027, up from 31 December.