Why the dates matter more than the form
Most filing problems are not technical. They are calendar problems — a date passes, and options that were free become expensive or disappear entirely.
Missing the original due date costs a late fee under section 234F, interest under section 234A on unpaid tax, and the ability to carry forward most losses. None of that is recoverable later.
The deadlines
For a normal year the pattern is: 31 July for individuals and other non-audit cases, 31 October where a tax audit applies, and 30 November for cases requiring a transfer pricing report.
Belated and revised returns have their own window, which closes at the end of the assessment year unless extended. An updated return under section 139(8A) may remain available afterwards, subject to conditions and additional tax.
Dates move — check before you rely on one
Due dates are extended by notification more often than most taxpayers expect, and the extension does not always cover every category of filer. In AY 2026-27, for example, non-audit ITR-3 and ITR-4 filers had a date separate from ITR-1 and ITR-2.
Treat any date published in an article, including this one, as the standard position. We confirm the current notification before every filing we make.
What to do if you have already missed it
File anyway, and file quickly. The late fee is capped, but interest accrues monthly, and a return filed voluntarily is treated differently from one filed after a notice.
Check whether losses you wanted to carry forward are affected, because that is usually the larger cost, and plan the following year so the same thing does not repeat.
This is general information, not advice for your case.
Figures and dates apply to the financial year stated in the article and can change by notification. Bring your own position to a consultation and we will confirm what actually applies.