Due dates of the income tax return

The Income-tax Act, 2025 sets the last date for filing a return in section 263(1)(c). The date falls in the year after the tax year. The table is what the Act says; check the Income Tax Department's notices for any extension in a particular year.

Who	Due date
Any other assessee (most individuals)	31 July
Company (other than those needing a transfer pricing report)	31 October
A person other than a company whose accounts must be audited, and a partner of an audited firm or that partner's spouse where section 10 applies	31 October
An assessee, including a partner of a firm or the spouse where section 10 applies, who must furnish a report under section 172 (transfer pricing)	30 November

What happens after the date

Interest of 1% a month on unpaid tax (section 423).
A fee of up to ₹1,000 or ₹5,000 (section 428).
Interest for short advance tax, which is separate (section 424).

Common questions

What is the due date for an income tax return?

Under section 263(1)(c): 31 July for any other assessee, 31 October for a person whose accounts must be audited and for a partner of a firm whose accounts are audited, and 30 November for assessees who must furnish a transfer pricing report.

Which date matters for the interest?

The due date is the starting point for late-return interest (section 423) and for the late fee (section 428).

Sources

The Income-tax Act, 2025 (Act No. 30 of 2025), as published in the Gazette of India, Extraordinary (egazette.gov.in), read from the PDF on 13 November 2026. Sections used: 263(1)(c) (due dates), 398(3)(a) (late TDS and TCS interest), 423 (late return interest), 424 (advance tax default), 425 (advance tax deferment), 426 (excess refund), 427 (late statement fee), 428 (late return fee).
Commencement and the repeal of the 1961 Act: section 1(3) (in force on 1 April 2026) and section 536 of the same Act, and the CBDT's "FAQs on Interplay and Transition to the Income-tax Act, 2025" (incometaxindia.gov.in), questions 1.12, 3.5 and 6.1, read on 13 November 2026.
Counting months: sections 398(3)(a) and 424 say "every month or part of a month", and the CBDT's FAQs (Q on interest for defaults in deducting or depositing TDS and for advance tax, read 13 November 2026) say "per month or part thereof". The Act itself leaves "the rounding off of periods when a fraction of a month is involved" to the rules it empowers the Government to make (the list of rule-making powers, clause (u)); those Income-tax Rules were not read. This site therefore counts every started month, measured from the starting date (28 June to 2 July is one month; 10 January to 12 February is two), which matches "month or part thereof" but the rules may fix the starting-date convention differently. Section 423 itself says only "number of months comprised in the period", so its calculator also shows the whole-month count.

Rates and fees read on 13 November 2026 from the Income-tax Act, 2025 as published in the Gazette. Rules can be amended, and the portal or your assessing officer computes the final amount. This site does the arithmetic and is not tax advice; it is not connected with the Income Tax Department.