ITR Filing Deadlines for FY 2025-26: Why Salaried Taxpayers and Business Owners Now File on Different Dates

Quick answer: For FY 2025-26, salaried taxpayers and others filing ITR-1 or ITR-2 must file by 31 July 2026. Non-audit business owners and professionals filing ITR-3 or ITR-4 now get extra time — until 31 August 2026. Businesses that require a tax audit file by 31 October 2026. The deadlines were staggered to ease the year-end rush and give business filers more breathing room.

If you have always filed by 31 July out of habit, read this carefully — the date may have changed for you.

What are the ITR filing deadlines for FY 2025-26?

Here is the full picture in one table:

The key shift: the deadline for non-audit business taxpayers (ITR-3 and ITR-4) was extended to 31 August, while salaried filers (ITR-1 and ITR-2) stayed on 31 July. The tax audit deadline remained at 31 October.

Why do salaried people and business owners now file on different dates?

For years, almost everyone shared the same 31 July deadline, which created a massive last-minute crush every summer. The staggered approach fixes two problems at once.

Salaried filing is simpler. If your income is mostly salary, with TDS already deducted and reported, your return is relatively quick to prepare. Keeping you on 31 July makes sense.

Business filing takes longer. Business owners and professionals need to close their books, reconcile GST and TDS, finalise profit-and-loss accounts, and often wait on third-party data. Pushing this group to 31 August gives them a realistic window — and spreads the load on the tax portal so it does not crash under one giant deadline.

In short: different complexity, different deadlines.

Who falls into which category?

The deadline you follow depends on how you earn, not just what you do.

• 31 July (ITR-1 / ITR-2): salaried employees, pensioners, people with income from house property, capital gains, or other sources — but no business or professional income.
• 31 August (ITR-3 / ITR-4): sole proprietors, freelancers, consultants, and small business owners whose accounts do not require a tax audit. This includes most people filing under the presumptive taxation scheme.
• 31 October (audit cases): businesses and professionals whose turnover or circumstances require a tax audit.

If you have both a salary *and* business income, you will typically file ITR-3 — which means your deadline is 31 August, not 31 July.

What happens if you miss your ITR deadline?

Missing the date is not the end of the world, but it costs you:

• A late filing fee under the Income-tax provisions — generally up to ₹5,000 (lower for smaller incomes).
• Interest on any unpaid tax for every month of delay.
• Loss of certain benefits — for example, you may not be able to carry forward some losses if you file late.
• A belated return is still possible after the due date, but with the penalties above attached.

The lesson: even if you cannot pay in full, file on time to avoid the larger penalties.

Can you still fix a return after filing?

Yes. If you spot a mistake, you can file a revised return, and the window for updated returns has actually been widened under the new framework — giving honest taxpayers more time to correct genuine errors. But it is always cleaner (and cheaper) to get it right the first time.

A simple checklist to file on time

1. Confirm your category — are you ITR-1/2 (31 July), ITR-3/4 (31 August), or audit (31 October)?

2. Collect your documents early — Form 16, bank interest statements, capital gains data, and your annual tax statement.

3. Reconcile your TDS against your annual tax statement before filing.

4. For business income, close your books and reconcile GST well before 31 August.

5. File a few days early — never on deadline day, when the portal is busiest.

Frequently asked questions

When is the last date to file ITR for FY 2025-26?

Salaried filers (ITR-1/ITR-2): 31 July 2026. Non-audit business and professional filers (ITR-3/ITR-4): 31 August 2026. Audit cases: 31 October 2026.

Why is the business ITR deadline different from the salaried one?

Business returns take longer to prepare — books, GST, and TDS all need reconciling — so the deadline for non-audit business filers was extended to 31 August, while salaried filers stayed on 31 July.

I have salary plus freelance income. Which deadline applies to me?

You will usually file ITR-3, so your deadline is 31 August 2026.

What is the penalty for late filing?

A late fee of up to ₹5,000 (less for lower incomes), plus interest on unpaid tax and possible loss of certain carry-forward benefits.

Can I revise my return after filing?

Yes. You can file a revised return to correct mistakes, and the updated-return window has been extended under the new framework.

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*This article is for general information and reflects rules as of the publication date. For advice specific to your situation, speak to a qualified professional.*