Filing Deadline – 31 July (Unless Extended)
CBDT ne ab tak AY 2026‑27 ke liye koi official extension announce nahi ki hai. Isliye 31 July 2026 hi default due date rahegi non‑audit taxpayers ke liye. Agar extension aata hai, to waisa bhi update milega. Lekin AY 2025‑26 ke filing deadline jo ki pehle 31 July 2025 thi, wo extend karke 15 September 2025 tak ho gayi thi
Categories ke liye due dates AY 2025‑26 (FY 2024‑25 income) ka:
- Non‑audit cases (individuals, HUF, etc): 15 September 2025 instead of 31 July 2025
- Audit cases (companies/firms): 31 October 2025
- Transfer pricing returns (Form 92E): 30 November 2025
- Belated and Revised returns: 31 December 2025
🧾 ITR Forms & Major Utility Changes
CBDT ne ITR‑1 to ITR‑6 forms for AY 2025‑26 revise kiye hai, Financial Act 2024 ke amendment ke saath. In pricings mein significant structural changes aur validation improvements include hain
- Prefilled data (salary, TDS, interest) dikhega, lekin aapko verify karna hoga.
- Deduction fields (80C, 80D, HRA, home loan) ab stricter validation ke sath aayenge.
- Use correct form: ITR‑1 (Sahaj), ITR‑2, ITR‑3, ITR‑4 (Sugam) etc depending on sources of income.
💹 Tax Slabs & Section 87A Rebate for FY 2025‑26 (AY 2026‑27)
🆕 New Tax Regime Slabs (Default from AY 2026‑27)
| Taxable Income | Tax Rate |
|---|---|
| ₹0 to ₹4,00,000 | Nil |
| ₹4,00,001 to ₹8,00,000 | 5% |
| ₹8,00,001 to ₹12,00,000 | 10% |
| ₹12,00,001 to ₹16,00,000 | 15% |
| ₹16,00,001 to ₹20,00,000 | 20% |
| ₹20,00,001 to ₹24,00,000 | 25% |
| ₹24,00,001 and above | 30% |
🔁 Section 87A Rebate
- New regime: Taxable income up to ₹12 lakh gets rebate up to ₹60,000 → Zero tax liability possible
- Old regime: Rebate up to ₹12,500 for income up to ₹5 lakh
🔃 Default change
- New tax regime under Section 115BAC will be the default from AY 2026‑27. To file under old regime, must submit Form 10-IEA before due date.
🕒 Advance Tax & Compliance (Related to FY 2025‑26)
- Advance tax instalments follow standard schedule: 15 June, 15 Sept, 15 Dec, and 15 March.
- 📌 Forms 64A and 64E submission deadline for trusts pre‑poned to 15 June 2025 instead of earlier Nov 30
🔁 Updated & Belated & Revised Return Rules
- Belated or Revised returns can be filed until 31 December of the Assessment Year (e.g. for AY 2026‑27, by 31 December 2026) — but penalties & interest may apply
- CPC will continue to process returns invalidated due to e‑verification delays or technical glitches up to 31 March 2026, offering relief even for earlier AYs
🧾 ITR Forms & Filing Updates
- ITR‑1 (Sahaj) – Salary + Interest + 1 House Property (≤ ₹50 Lakh)
- ITR‑2 – Capital Gains ya Multiple House Property cases
- ITR‑3 – Business/Professional Income cases
- ITR‑4 (Sugam) – Presumptive Business (44AD/44ADA/44AE)
Naye Updates:
- Prefilled data (Salary, TDS, Bank Interest) check & verify karein
- Deductions (80C, 80D, HRA) ke liye policy aur payment proof details mandatory
- Capital gains ka simplified reporting option ITR‑1/4 me upto limit
🕒 Belated & Revised Returns
- Agar aap time par ITR file nahi karte, to belated return 31 Dec 2026 tak file kar sakte hain
- Revised return bhi isi date tak allowed hai
- Updated Return (ITR‑U) option bhi hai agar aapko baad me income disclose karni ho
✅ Tax Filing Tips –
- Deadline ka dhyan rakhein: Fay 2025‑26 ke liye filing by 31 July 2026, agar extension na aaye.
- Form selection dhang se karein, kaun gawiyega ITR‑1, ITR‑4 ya ITR‑2/3 woh samajh ke file karein.
- New regime default honi wali hai: Agar reuse deductions (80C etc.) claim karna hai, old regime choose karein via Form 10‑IEA.
- Rebate claim karein: Agar income ₹12 lakh tak hai, manually section 87A rebate ₹60,000 tak claim karein — portal auto-apply nahi karta 100% (as seen AY 2025‑26)
- Belated, revised returns file karne ka option hai — penalty se bachne ke liye revise jaldi file karein.
- PAN-Aadhaar linking, correct e-verification, signature verification sab complete karein — taaki CPC invalidation se refunds delay na ho.
💬 ITR Filing & Consulting Help
Agar aap ITR filing, tax planning, ya notice response ke liye professional help chahte hain:
📲 WhatsApp / Call: 9135051086
✅ Fast Filing | ✅ Audit Support | ✅ Refund Assistance
🔹 Conclusion
AY 2026‑27 ke liye filing deadlines pe abhi tak no extension confirmed hai—so 31 July 2026 tak filing karein (non‑audit). Audit & transfer pricing timelines pe nazar rakhein. Rebate slab changes aur new regime default rules ko dhyan mein rakhein for tax planning. ITR‑1 to ITR‑6 forms update ke saath strict validations aa rahi hain—deduction details ko correct fill karein. Rebate claim aur old regime option ko timely form file kar ke use karein.