Two original filing dates have already passed
If Meera has only salary and interest income and uses ITR-1 or ITR-2, her original AY 2026–27 filing date was 31 July 2026. If her friend runs a qualifying non-audit business or a trust, the statutory date was 31 August 2026. The old version of this guide put both groups under 31 July and still told readers in late September to “file before the July rush.” Those instructions are out of date and could lead a business owner to conclude they missed a deadline a month early.
The Income Tax Department’s transition FAQ confirms the split and explains that AY 2026–27 covers income earned in FY 2025–26. That return is governed by the Income-tax Act, 1961; the new Income-tax Act, 2025 governs the separate tax year beginning April 2026. In September 2026, the practical question for someone who missed their own original deadline is which return remains available and what charges apply. Audit and other special cases have different statutory dates and should be checked individually.
| Typical return category for AY 2026–27 | Original due date | Position on 25 September 2026 |
|---|---|---|
| ITR-1 or ITR-2 salaried/investment case | 31 July 2026 | Date passed; check belated-return route |
| Non-audit business case or trust | 31 August 2026 | Date passed; check belated-return route |
| Audit or other special case | Case-specific statutory date | Verify the actual section and notice |
Days after 1 July 2026 to the two original due dates
The first two calendar dates are not a single blanket rule for every Hindu Undivided Family or every taxpayer without an audit. Form and category matter. The department’s ITR guidance explains when a business/profession filer may use ITR-4 rather than a salary-focused form. Do not choose a form based only on the date in a blog headline.
If you missed the original date
The department’s AY 2026–27 FAQ says a belated return under section 139(4) can generally be furnished by 31 December 2026, or before completion of assessment if that happens earlier. That is a route to check now, not permission to ignore any notice or to assume your exact tax bill. Use the official e-filing portal and verify the assessment year before submitting.
Section 234F generally charges ₹1,000 if total income does not exceed ₹5 lakh and ₹5,000 otherwise for a delayed return. The fee is distinct from the tax owed. Interest under sections such as 234A may also depend on unpaid tax and the actual payment and filing dates; advance-tax shortfalls can create other consequences. The prior chart on this page asserted a universal ₹9,500 extra charge for a ₹45,000 tax balance and an October filing date. That number cannot be derived from the late-filing fee alone and ignores the taxpayer’s credits and payment history. It has been removed.
Section 234F delayed-return fee by total-income tier
Suppose Sandeep’s total income is ₹15 lakh and he has ₹45,000 still payable after tax credits. If he files a belated return, the section 234F fee tier is ₹5,000; ₹45,000 plus that fee is ₹50,000 before any interest. A filer with total income of ₹4.8 lakh falls in the ₹1,000 fee tier, but that person’s tax payable could be zero or different after the relevant regime, rebate, income type and credits are considered. The fee tier alone does not calculate a full bill.
Check Form 26AS, AIS and TIS before submitting
Form 26AS is the tax-credit record to inspect for TDS, TCS and tax payments. The Annual Information Statement (AIS) displays a broader set of reported transactions, and its Taxpayer Information Summary (TIS) aggregates processed and accepted figures used in prefilling where applicable. The department’s AIS FAQ explains those roles. AIS may be incomplete, so the absence of an item is not permission to omit income you know you received.
Meera can compare her salary certificate and bank interest records with AIS and TIS, then check tax withheld against 26AS. If a payer’s TDS does not appear in the tax-credit view, she should first confirm PAN and challan details with the payer. The department’s tax-credit mismatch FAQ describes the portal’s mismatch view. A wrong AIS transaction has a separate Feedback option; save its acknowledgement and any supporting bank or employer record.
These checks are valuable after the original due date too. A belated return with inaccurate prefilling can still produce a notice. Do not guess that a TIS processed value is your final taxable amount; reconcile it to the underlying statement and report complete income.
Keep the two tax years separate
The 2026 tax-law transition creates an easy naming trap. AY 2026–27 is the return for FY 2025–26 under the old 1961 Act. Tax Year 2026–27 refers to income from April 2026 through March 2027 under the new 2025 Act and is filed later. The e-filing portal supports both frameworks. Selecting the wrong period can cause the wrong form, credits or assessment year to appear.
The old FAQ here also quoted a ₹3 lakh basic exemption for the AY 2026–27 default new regime. The Income Tax Department’s current salaried-person table instead shows a nil-rate band through ₹4 lakh for that regime. The old-regime nil band for a person under 60 is ₹2.5 lakh. Those tax bands do not settle every filing obligation or rebate question, so confirm the relevant status and income type before calculating tax.
If you filed already, download the acknowledgement, verify status, and use the official revised-return or correction route applicable to your case. If you have not filed, check your category, the 31 December 2026 belated-return window and any assessment notice before submitting. The useful sequence is category, correct assessment year, 26AS/AIS/TIS reconciliation, then tax and fee calculation from the portal’s current figures.
