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Belated (Section 139(4)) 31 December 2026 tak. Revised (Section 139(5)) ab 31 March 2027 tak — dono ek hi din nahi rahe. Updated ITR (Section 139(8A)) window ab 48 mahine.
Sabse pehle yeh samajh lo ki 2026 me teen cheezein badli hain. Ek, original due date ab sab ke liye 31 July nahi hai: Finance Act 2026 ne Section 139(1) me badlav karke non-audit ITR-3 aur ITR-4 filers ki due date 31 August 2026 kar di hai — F&O traders, intraday traders, freelancers, professionals aur proprietors is category me aate hain, aur 31 July ab sirf ITR-1/ITR-2 wale salary aur capital-gains filers ke liye bachi hai. Do, revised return ki window ab 31 March 2027 tak hai (Section 139(5)), pehle jo 31 December thi. Teen, belated return abhi bhi 31 December 2026 par hi rukti hai (Section 139(4)) — yeh nahi badli. Isliye "dono December 31" wala purana rule ab galat hai, aur yeh farak mayne rakhta hai: revised karne walon ko chaar mahine zyada mile hain, par jinhone abhi tak file hi nahi kiya unke paas utna hi time hai jitna pehle tha.
| Kaun / kya | Last date | Note |
|---|---|---|
| ITR-1 (Sahaj) / ITR-2 — salary, capital gains, house property, NRI | 31 July 2026 | Section 139(1) — yeh date inhi forms ke liye bachi hai |
| ITR-3 / ITR-4 (Sugam) non-audit — business, profession, F&O, intraday, freelancing, 44AD/44ADA | 31 August 2026 | Finance Act 2026 ne Section 139(1) me permanent badlav kiya — 31 July nahi |
| Section 44AB tax audit applicable | 21 November 2026 | 31 October se extend (CBDT, 28 Sep 2026). Audit report (Form 3CA/3CB-3CD) 21 October 2026 tak |
| Section 92E transfer pricing report | 30 November 2026 | International / specified domestic transactions |
| Belated return — Section 139(4) | 31 December 2026 | Ya assessment complete hone se pehle, jo pehle aaye |
| Revised return — Section 139(5) | 31 March 2027 | Assessment year ke ant tak — pehle 31 December thi |
| Updated return (ITR-U) — Section 139(8A) | 31 March 2031 tak | AY ke ant se 48 mahine; additional tax 25/50/60/70% |
Revised — Section 139(5)
Return file ho chuki hai, usme galti mili.
Belated — Section 139(4)
Due date tak return file hi nahi hui.
Updated (ITR-U) — 139(8A)
Dono windows nikal chuki hain.
Sabse common galti yeh hai ki log 31 July nikalte hi maan lete hain ki ab belated hi option hai. Agar aap F&O ya business income par ITR-3 file karte ho aur audit applicable nahi hai, to 31 August 2026 tak aapki return ON TIME hai — aur on-time filing hi aapka 8 saal ka Section 72 loss carry-forward bachati hai.
Richify me Felix aapki F&O aur business income saal bhar track karta hai, taaki 31 August aane se pehle numbers ready hon — na scramble, na khoya hua carry-forward.
Download Richify — FreeLast updated: 12 August 2026. Sources: Income Tax Department e-filing portal (belated return AY 2026-27 — 31 December 2026; revised return — assessment year ke ant tak, portal par abhi "as proposed in the Finance Bill, 2026" ke footnote ke saath); Finance Act 2026 (Section 139(1) — non-audit ITR-3/ITR-4 ki due date 31 August); Finance Act 2025 (Section 139(8A) — 48 mahine); Income-tax Act ss. 80, 139, 234A, 234F. Yeh general information hai, personalised tax advice nahi — apne CA se confirm karo.
Dono alag hain — 2026 se yeh ek hi din nahi rahe. BELATED ITR (Section 139(4)): 31 December 2026 tak, ya assessment complete hone se pehle, jo bhi pehle aaye.
REVISED ITR (Section 139(5)): 31 March 2027 tak — Finance Act 2026 ne yeh window relevant assessment year ke ant tak badha di hai, pehle yeh 31 December thi. Income Tax Department ke e-filing portal par yeh 31 March wali date abhi bhi 'as proposed in the Finance Bill, 2026' ke footnote ke saath dikhti hai, isliye final e-filing utility ke UI se confirm kar lena.
Matlab: agar aapne return file kar diya hai aur usme galti mil gayi, aapke paas ab poore chaar mahine extra hain; lekin agar aapne file hi nahi kiya, to aapki deadline abhi bhi 31 December 2026 hai.
Yeh aapke ITR FORM par depend karta hai, aur AY 2026-27 se yeh badal gaya hai. ITR-1 (Sahaj) aur ITR-2 — salary, capital gains, NRI, house property: 31 July 2026.
ITR-3 aur ITR-4 (Sugam) non-audit — business, profession, F&O trading, intraday, freelancing, presumptive 44AD/44ADA: 31 August 2026. Section 44AB audit applicable: 21 November 2026 (CBDT ne 28 September 2026 ko 31 October se extend kiya; audit report 21 October).
Section 92E transfer pricing: 30 November 2026. Finance Act 2026 ne Section 139(1) me badlav karke non-audit ITR-3/ITR-4 filers ko common 31 July date se permanently hata diya — yeh ek baar ki extension nahi hai, AY 2026-27 se sthayi badlav hai.
Bahut saare F&O traders aur freelancers ko lagta hai ki unki deadline nikal gayi jabki nahi nikli.
REVISED ITR (Section 139(5)) — pehle se FILE ki hui return ko sudharne ke liye. Kaun: jisne original return time par (ya belated bhi) file ki aur baad me galti, chhoot gayi income, ya missed deduction mila.
Section 234F ki late-filing fee nahi lagti, kyunki original return time par thi. Kitni baar: zaroorat ke hisaab se ek se zyada baar, window ke andar.
BELATED ITR (Section 139(4)) — jo return due date tak file HI NAHI hui. Section 234F fee lagti hai: ₹1,000 agar total income ₹5,00,000 se zyada nahi, warna ₹5,000.
Section 234A ke under 1% per month interest bhi lagta hai unpaid tax par. Sabse mehenga farak: belated return me business loss aur capital loss ka carry-forward RIGHT khatam ho jata hai (Section 80) — F&O traders ke liye yeh 8 saal ka Section 72 carry-forward gawa dene ke barabar hai.
Char cheezein jaati hain. (1) LOSS CARRY-FORWARD: business loss (F&O sameth), speculative loss aur capital loss aage nahi le ja sakte — Section 80 due-date par filing maangta hai. Exception: house property loss aur unabsorbed depreciation belated return me bhi carry forward ho jaate hain. (2) SECTION 234F FEE: ₹1,000 ya ₹5,000, income ₹5 lakh ke upar-neeche. (3) SECTION 234A INTEREST: unpaid tax par 1% per month, due date se filing tak. (4) REFUND INTEREST: Section 244A ka interest aksar kam ho jata hai kyunki delay aapki taraf se hai.
Isliye agar aap F&O ya business loss carry forward karna chahte ho, 31 August 2026 ki date miss karna ek mehenga faisla hai — sirf ek fee ka mamla nahi.
Jab original, belated — dono windows nikal chuki hon. Finance Act 2025 ne ITR-U ka window 24 mahine se badha kar RELEVANT ASSESSMENT YEAR KE ANT SE 48 MAHINE (4 saal) kar diya hai.
Additional tax incremental liability par slab me badhta hai: 25% agar 12 mahine ke andar, 50% agar 12-24 mahine, 60% agar 24-36 mahine, 70% agar 36-48 mahine. Bade limits: updated return se REFUND claim nahi kar sakte, loss return nahi bana sakte, aur pehle se declared loss ko badha nahi sakte — ITR-U sirf tab hai jab additional tax banta ho.
Isliye ITR-U aakhri sahara hai, plan nahi: 31 December 2026 tak belated file karna hamesha sasta hai.
File karo — na karne se hamesha behtar hai. Order yeh hai: (1) Agar aaj 31 August 2026 se pehle hai aur aap ITR-3/ITR-4 non-audit filer ho, aap abhi bhi ON TIME ho — turant file karo aur poora carry-forward bacha lo. (2) 31 December 2026 tak: belated return (Section 139(4)) — fee lagegi, par refund mil sakta hai aur record saaf rehta hai. (3) Uske baad 48 mahine tak: updated return (Section 139(8A)) tabhi jab additional tax banta ho.
Na file karne ke apne khatre hain: Section 148 notice, AIS me high-value transactions ka flag, refund gawaana, aur loan ya visa applications me income proof ki dikkat.
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