ITR Deadline Rules: While the last date for filing your ITR is July 31st, it's not the deadline for everyone. Find out which taxpayers are eligible for extra time to file your ITR.

Who gets more time to file ITR?

ITR Filing Last Date: If you're filing your income tax return, don't assume that July 31st is the deadline for all taxpayers. The ITR filing deadline isn't the same for everyone. It depends on your source of income, the ITR form you're filing, and whether tax audit rules apply to you.

Section 139(1) has been amended as per the Finance Act 2026. Under the new rules, the deadline for filing ITR 1 and ITR 2 is July 31st. Those filing ITR 3 and ITR 4, who are not subject to tax audit, will have until August 31st to submit their ITR.

For which taxpayers is July 31 the last date?

The July 31 deadline applies to those whose income is derived from salary, pension, house property, capital gains, interest, crypto assets held as investments and money from other countries.

On the other hand, the August 31 deadline is for those who have business or professional income but are not required to get a tax audit done. This includes freelancers, consultants, futures and options and intraday traders, as well as taxpayers covered under sections 44AD, 44ADA and 44AE.

The July 31 deadline does not get fixed just because of the salary.

It's important to note that simply receiving your salary doesn't guarantee that your deadline will be July 31. If a salaried individual also has business or professional income and is required to file ITR-3, or if tax audit rules apply, their deadline may be extended.

Apart from this, if a salaried person is a partner of a partnership firm whose accounts require a tax audit, then he can also avail the benefit of the extended deadline.

In such a situation, before filing ITR, definitely check how your income comes and what the last date is for you, so that any kind of penalty or problem can be avoided.