Overview
- The Income Tax Department reported that more than 7.8 crore ITRs were filed by the August 31 deadline, marking the close of the revised non‑audit filing window.
- The August 31 due date applied to taxpayers with business or professional income who are not subject to tax audit and who use ITR‑3, ITR‑4, ITR‑5 or ITR‑7.
- The department ran round‑the‑clock e‑filing support and issued repeated reminders to encourage timely filings on the final day.
- Taxpayers who missed the cut‑off can file a belated return under Section 139(4) generally until December 31, 2026, but they will face late fees under Section 234F, interest under Section 234A, and may lose the ability to carry forward certain business or capital losses.
- The August 31 change came from the Finance Act, 2026 and leaves audit cases on a later timetable with tax‑audit reports due by September 30 and audited ITRs generally due by October 31, while audit thresholds remain based on turnover and receipts.