You should file your Income Tax Return if you are: - A salaried individual having taxable income, TDS deduction, refund claim, capital gains, house property income, interest income, or any other reportable income. - A business owner, professional, freelancer, consultant, trader, or service provider having income from business or profession. - A person having capital gains from shares, mutual funds, property, or other assets. - A taxpayer having foreign assets, foreign income, foreign bank accounts, ESOPs, or overseas investments, wherever disclosure is applicable. - A person who wants to claim income tax refund, carry forward eligible losses, or maintain financial documentation.

Complete Guide to Income Tax Due Dates for AY 2026-27

Name: Deepak Patel & Co. Chartered Accountants
Telephone: 8770888862

Deepak Patel
Jun 20
3 min read

🧾 ITR Return Filing Started for FY 2025-26 / AY 2026-27

By Deepak Patel & Co. | Chartered Accountants

Income Tax Return filing for Financial Year 2025-26, relevant to Assessment Year 2026-27, has started. Filing your ITR on time helps you stay compliant, claim eligible refunds, avoid late fees, and maintain proper financial records for loans, visas, tenders, and other official purposes.

📅 ITR Filing Due Dates for FY 2025-26 / AY 2026-27

Taxpayer Category	Applicable Forms	Due Date
Salaried individuals, individuals/HUF, no audit cases	ITR-1, ITR-2	31 July 2026
Business/professional income, non-audit cases, presumptive income	ITR-3, ITR-4	31 August 2026
Audit cases, companies, firms/LLPs requiring audit	ITR-3, ITR-5, ITR-6, ITR-7	31 October 2026
Transfer pricing cases / international or specified domestic transactions	ITR-3, ITR-5, ITR-6	30 November 2026

For AY 2026-27, different due dates apply depending on the taxpayer category, nature of income, audit requirement, and transfer pricing applicability. (The Economic Times)

✅ Who Should File ITR?

You should file your Income Tax Return if you are:

A salaried individual having taxable income, TDS deduction, refund claim, capital gains, house property income, interest income, or any other reportable income.
A business owner, professional, freelancer, consultant, trader, or service provider having income from business or profession.
A person having capital gains from shares, mutual funds, property, or other assets.
A taxpayer having foreign assets, foreign income, foreign bank accounts, ESOPs, or overseas investments, wherever disclosure is applicable.
A person who wants to claim income tax refund, carry forward eligible losses, or maintain financial documentation.

📂 Documents Required for ITR Filing

Keep the following documents ready before filing your return:

For salaried taxpayers: Form 16, salary slips, Form 26AS, AIS/TIS, bank interest details, rent receipt, housing loan certificate, and investment proofs.
For business/professional taxpayers: Profit and loss account, balance sheet, GST data, bank statements, sales/purchase details, expense details, loan statements, TDS details, and capital account.
For investors/traders: Capital gains statement, broker P&L report, contract notes, mutual fund statement, dividend details, F&O/trading report, and demat statement.
For property income: Rent details, municipal tax payment, housing loan interest certificate, tenant details, and co-owner details if applicable.
Form 16 is useful for salaried taxpayers, but ITR can still be prepared using other records such as salary slips, bank statements, Form 26AS and AIS where Form 16 is not available. (The Times of India)

🌍 Foreign Assets and Income Disclosure

If you are a resident taxpayer and you hold foreign bank accounts, foreign shares, overseas ESOPs, foreign income, foreign retirement accounts, or any other reportable foreign asset, disclosure may be mandatory in the ITR. Non-disclosure can create serious compliance issues, so proper reporting should be done carefully.

💡 Why File Your ITR Early?

Filing early gives you more time to check AIS/Form 26AS, correct mismatches, arrange missing documents, claim refunds faster, avoid last-minute portal issues, and reduce the risk of mistakes.

Early filing is especially helpful for salaried individuals, investors, freelancers, traders, business owners, and taxpayers having capital gains or multiple income sources.

📌 Our ITR Filing Services

At Deepak Patel & Co., Chartered Accountants, we assist with:

✅ Salaried ITR filing

✅ Business and professional ITR filing

✅ Capital gains and trading income reporting

✅ F&O and intraday income tax filing

✅ GST data reconciliation support

✅ TDS, AIS and Form 26AS matching

✅ Tax calculation and refund claim

✅ Old regime vs new regime comparison

✅ Foreign asset/income disclosure support

✅ Notice and compliance support

📞 File Today, Stay Worry-Free Tomorrow

Avoid penalties, interest, and last-minute stress. Get your ITR filed correctly and on time with professional guidance.

Deepak Patel & Co.Chartered Accountants

📲 Call / WhatsApp: 8770888862

File on time. Stay compliant. Avoid penalties.

CA Deepak Patel