Due Dates ITR — Individual/HUF (Non-Audit) Return
ITR — Individual/HUF (Non-Audit) Return
Income-tax Act 2025 (from tax year 2026-27) and Income Tax Act 1961 (tax years before 1 Apr 2026, s.536(2) ITA 2025)
Income tax return for individuals and HUFs not requiring statutory audit. Due 31 July.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 31 July 2025 | s.234F: ₹5,000 (income > ₹5L) or ₹1,000 (income ≤ ₹5L) | — |
| FY 2025-26Current | 31 July 2026 | s.234F: ₹5,000 / ₹1,000 | — |
| FY 2026-27 | 31 July 2027 | ₹5,000 (income > ₹5L) / ₹1,000 (income ≤ ₹5L) — s.428, Income-tax Act 2025 (earlier s.234F(1), Income Tax Act 1961); confirm no Finance Act 2027 amendment at filing time | — |
FY-specific notes
CA review
Due date extensions granted by CBDT via circular each year (common for technical issues on e-filing portal). Verify any current-year extension at incometax.gov.in.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 234F — Late Fee for Filing ITR After Due Date →