ITR Filing Deadline 2026: Last Date, Penalties and How to File Online

The last date to file your Income Tax Return (ITR) for Assessment Year 2025-26 (relating to income earned in Financial Year 2024-25) is 31 July 2026. Filing your ITR on time avoids late fees, maintains your financial record clean, and ensures any tax refund due to you is processed promptly. The Central Board of Direct Taxes (CBDT) has not announced any extension to the deadline, making timely filing essential.

Who Must File an ITR?

Filing is mandatory if your gross total income exceeds the basic exemption limit — currently ₹2.5 lakh for individuals below 60 years, ₹3 lakh for senior citizens (60–80 years) and ₹5 lakh for super senior citizens (above 80 years) under the old tax regime. Additionally, even if income is below these thresholds, you must file if you:

• Hold a foreign bank account or foreign assets
• Are a company or firm (irrespective of profit or loss)
• Deposited more than ₹1 crore in bank accounts during the year
• Spent more than ₹2 lakh on foreign travel

What Happens If You Miss the Deadline?

A late filing fee under Section 234F applies:

• ₹5,000 if filed after 31 July but before 31 December 2026
• ₹1,000 if total income is below ₹5 lakh
• Additionally, interest at 1% per month applies on unpaid tax under Section 234A

How to File Online (Step by Step)

The Income Tax e-Filing portal at incometax.gov.in allows you to file for free. Here is how:

1. Login with your PAN number and Aadhaar-linked mobile OTP
2. Go to “e-File → File Income Tax Return”
3. Select Assessment Year 2025-26 and your filing mode (online)
4. Choose the correct ITR form based on your income type
5. Pre-filled data from Form 26AS and AIS will auto-populate — verify and correct if needed
6. Enter deductions under Sections 80C, 80D etc.
7. Calculate tax liability or refund and submit
8. Verify your return using Aadhaar OTP, net banking, or EVC within 30 days

Which ITR Form to Use?

Choosing the correct form is important — using the wrong one can lead to defective return notices:

• ITR-1 (Sahaj) — Salaried individuals with income up to ₹50 lakh from one property
• ITR-2 — Multiple properties, capital gains, foreign income
• ITR-3 — Business/professional income
• ITR-4 (Sugam) — Presumptive income taxpayers

External Sources: Income Tax e-Filing Portal | Central Board of Direct Taxes — CBDT