ITR Filing Deadlines 2026-27: Complete Calendar for CA Firms

Income Tax Return filing is the bread and butter of every CA firm in India. With multiple ITR forms, varying deadlines, and steep penalties for late filing, having a clear calendar is essential. Here is the complete ITR filing calendar for Assessment Year 2026-27.

ITR Forms and Who Should File What

ITR-1 (Sahaj) is for salaried individuals with income up to ₹50 lakhs. ITR-2 covers individuals and HUFs without business income. ITR-3 is for individuals with business or professional income. ITR-4 (Sugam) applies to those opting for presumptive taxation under sections 44AD, 44ADA, or 44AE. ITR-5 is for partnership firms and LLPs. ITR-6 is for companies other than those claiming exemption under Section 11. ITR-7 covers trusts, political parties, and institutions.

Key Deadlines for AY 2026-27

The standard deadline for individuals and non-audit cases is July 31, 2026. For businesses requiring audit under Section 44AB, the deadline extends to October 31, 2026. Transfer pricing cases get until November 30, 2026. Belated returns can be filed until December 31, 2026 with a penalty of ₹5,000 (₹1,000 if income is below ₹5 lakhs).

Penalties for Late Filing

Beyond the monetary penalty, late filing means you lose the ability to carry forward losses (except house property losses), face interest under Section 234A at 1% per month, and may receive a defective return notice if critical information is missing.

How KaryiQ Practice Tracks ITR Deadlines

KaryiQ Practice has a dedicated ITR module that tracks every client's filing status, form type, due date, and acknowledgement number. The compliance calendar auto-generates ITR deadlines based on each client's entity type. Bulk status updates, staff assignment, and automated reminders ensure nothing falls through the cracks.