Taxation•5 min read•Published: December 2025•TaxVani Advisory Team

Income Tax Return Filing Due Dates & Statutory Forms (ITR-1 to ITR-6) for AY 2025-26

A complete reference guide for Indian taxpayers covering statutory filing deadlines, form applicability from ITR-1 to ITR-6, and late fee consequences.

Educational Notice: The information in this publication is provided for general informational and educational purposes only. It does not constitute formal tax, accounting, or legal advice. Specific facts should be evaluated by a qualified professional.

Executive Key Takeaways

July 31 is the statutory due date for non-audit individual, HUF, and partnership taxpayers.
October 31 is the due date for corporate taxpayers and entities subject to mandatory audit.
Belated and revised returns under Section 139(4) and 139(5) can be submitted up to December 31 of the Assessment Year.
Updated returns (ITR-U) under Section 139(8A) allow rectifying omissions within 24 months from the end of the relevant Assessment Year.

Meeting statutory ITR deadlines is essential to avoid late fees under Section 234F and preserve the eligibility to carry forward business or capital losses to subsequent financial years.

Selecting the correct ITR form is equally critical: ITR-1 applies strictly to resident individuals with income up to ₹50 Lakhs from salary and one house property; ITR-2 covers capital gains and foreign assets; ITR-3 applies to individuals with business or professional income; and ITR-6 applies to companies not claiming exemption under Section 11.

Ensuring your return matches records in the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) prevents automated defective return notices under Section 139(9).

Statutory References & Official Framework

Income Tax Act, 1961 (Section 139(1) - Filing Deadlines)
Section 139(4) & Section 139(5) - Belated & Revised Returns
Section 139(8A) - Updated Return (ITR-U)
Section 234F - Statutory Late Filing Fees

Relevant Services Offered by TaxVani

Our consultancy practice assists individuals and corporate entities with comprehensive compliance relating to the subject of this guide:

Income Tax Return Filing (ITR)Tax Planning & Wealth Structuring

Need Personalized Guidance On This Topic?

Our advisory team is available to answer your specific questions and review your compliance records in confidence.

Discuss This Topic on WhatsApp

Back to All Articles

Please wait while we prepare the page

Executive Key Takeaways

July 31 is the statutory due date for non-audit individual, HUF, and partnership taxpayers.

October 31 is the due date for corporate taxpayers and entities subject to mandatory audit.

Belated and revised returns under Section 139(4) and 139(5) can be submitted up to December 31 of the Assessment Year.

Updated returns (ITR-U) under Section 139(8A) allow rectifying omissions within 24 months from the end of the relevant Assessment Year.

Meeting statutory ITR deadlines is essential to avoid late fees under Section 234F and preserve the eligibility to carry forward business or capital losses to subsequent financial years.

Ensuring your return matches records in the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) prevents automated defective return notices under Section 139(9).