Dates · Income tax
Income tax deadlines, Nov–Dec 2026
What is due when for the rest of 2026: the audit-case ITR, advance tax, belated and revised returns, and the foreign asset disclosure window.
Each row gives the date, who it applies to, and our guide that covers it, with the circular or section it rests on. Facts only, not tax advice. Last checked 6 Nov 2026.
ITR for AY 2026-27 (FY 2025-26), audit cases
Who: Companies, persons whose accounts must be audited by law, and working partners of such audited firms (section 139(1), Explanation 2). Salaried taxpayers without an audit are not covered.
Extended from 31 October 2026 by CBDT Circular No. 07/2026 of 28 September 2026.
Advance tax, third instalment for FY 2026-27 (75% of the year's tax, cumulative)
Who: Anyone whose tax for the year after TDS is ₹10,000 or more (section 404 of the Income-tax Act, 2025; old section 208). Resident senior citizens aged 60 or above with no business or professional income are exempt (section 403(3)).
A shortfall attracts interest under section 425 (old section 234C).
Belated ITR for AY 2026-27 (section 139(4))
Who: Anyone who missed their due date: 31 July 2026 for individuals without an audit, 31 August 2026 for non-audit ITR-3 and ITR-4 filers, 21 November 2026 for audit cases.
A late fee applies under section 234F (section 428 of the Income-tax Act, 2025).
If you'd rather have a CA file it (useful with capital gains, foreign assets or a notice), paid services such as TaxBuddy do assisted filing; the e-Filing portal route costs nothing. (affiliate link: PaisaTools may earn if you sign up; it doesn't change what we write)
Revised ITR for AY 2026-27 without the new section 234-I fee (section 139(5))
Who: Anyone who filed with a mistake. The last date is 31 March 2027 (end of the assessment year) or completion of the assessment, whichever is earlier (section 139(5), as substituted by the Finance Act 2026). Section 234-I (₹1,000 up to ₹5 lakh total income, ₹5,000 otherwise) is worded as a fee for a revision filed more than nine months after the end of the assessment year, but the CBDT's ITR validation rules for AY 2026-27 apply it to filings after 31 December 2026. Treat 31 December as the safe date, and check the fee on the e-Filing portal before you file after it.
FAST-DS window closes (Foreign Assets of Small Taxpayers Disclosure Scheme, 2026)
Who: Taxpayers who left foreign assets or income out of earlier returns; eligibility as set out in the CBDT's FAST-DS FAQs. The window opened on 16 August 2026.
Source: CBDT, FAST-DS FAQs.
Also dated in this window (not income tax)
- Mon 30 Nov 2026: Life certificate window ends for central government pensioners under 80 (open 1–30 November). Pension guide
- Tue 1 Dec 2026: New, lower NPS Point of Presence charges apply (PFRDA circular of 26 October 2026, moved from 1 October). 1 नवंबर के नियम, section 6 (Hindi)
Everything that changes on 1 December 2026, tax and non-tax, each with its official source: आज रात 12 बजे से क्या बदलेगा (Hindi)