ITR Filing Deadlines
| Return Type | Due Date | Applicable To |
|---|
| ITR-1 / ITR-2 | July 31, 2026 | Salaried individuals, capital gains |
| ITR-3 / ITR-4 | August 31, 2026 | Freelancers, business (non-audit) |
| ITR-5 / ITR-6 (Audit) | October 31, 2026 | Firms, companies requiring audit |
| Transfer Pricing | November 30, 2026 | International transactions |
| Revised / Belated | December 31, 2026 | Corrections to original return |
| Updated Return (ITR-U) | March 31, 2028 | Within 24 months of AY end |
Advance Tax Due Dates
| Installment | Due Date | Min. % of Tax Liability |
|---|
| 1st Installment | June 15, 2026 | 15% |
| 2nd Installment | September 15, 2026 | 45% |
| 3rd Installment | December 15, 2026 | 75% |
| 4th Installment | March 15, 2027 | 100% |
Note: Salaried individuals with tax liability exceeding Rs 10,000 after TDS must pay advance tax. Senior citizens (60+) without business income are exempt from advance tax.
TDS Return Due Dates (FY 2025-26)
| Quarter | Period | Due Date |
|---|
| Q1 | Apr–Jun 2025 | July 31, 2025 |
| Q2 | Jul–Sep 2025 | October 31, 2025 |
| Q3 | Oct–Dec 2025 | January 31, 2026 |
| Q4 | Jan–Mar 2026 | May 31, 2026 |
Other Key Dates
- Form 16 issuance deadline: June 15, 2026
- Tax saving investments (Section 80C, 80D): Before March 31, 2026
- Aadhaar-PAN linking: Check portal for current status
- AIS/TIS review: Available from May 2026 for FY 2025-26