Published 28 Jul 2026Effective 01 Aug 2026
At a glance
- •Non-audit ITR due date: 31-Jul-2026 → 15-Nov-2026
- •Section 234A interest waived if SA tax ≤ ₹1 lakh
- •Audit + TP timelines unchanged
- •Revised return window extends to 31 March 2027
CBDT vide Circular No. 8/2026 dated 28 July 2026 has extended the due date for filing ITR for FY 2025-26 (AY 2026-27) by individuals and entities not subject to tax audit from 31 July 2026 to 15 November 2026.
The extension was driven by mismatches in AIS/TIS for capital gains transactions and slow performance of the new ITR utility for ITR-2 and ITR-3 filers. The 234A interest waiver applies for self-assessment tax up to ₹1 lakh, but tax above that threshold continues to attract 1%/month from 1 August.
The audit (31 October) and TP (30 November) due dates are NOT extended.
Who is impacted
SalariedCapital-gains investorsSmall businesses
Source: CBDT Circular 8/2026