ITR filing 2026: Who must file by August 31? Tax department explains

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If you earn money through a business, freelancing or professional work, your ITR deadline may not be the same as that of salaried taxpayers. The Income Tax Department has now reminded taxpayers that August 31, 2026 is the deadline for filing certain returns for assessment year (AY) 2026-27.

The department shared the reminder on X, urging taxpayers not to wait until the last minute.

AUGUST 31 DEADLINE APPLIES TO THESE TAXPAYERS

The Income Tax Department said the August 31 deadline applies to ITR-3, ITR-4, ITR-5 and ITR-7 for taxpayers having business or professional income whose accounts are not subject to audit under the Income-tax Act, 1961.

The department wrote on X, “Don't wait for the last-minute rush! The due date for filing ITR 3,4,5 & 7 (having business or professional income and not subject to audit under the Income-tax Act, 1961) for A.Y. 2026–27 is 31st August 2026.”

This means the deadline is particularly relevant for individuals earning income from freelancing, consultancy, small businesses and other professional activities where tax audit is not required.

FREELANCERS AND CONSULTANTS NEED TO TAKE NOTE

The deadline can be particularly important for people who earn income outside a regular salary.

  

Gaurav Makhijani, Tax Head at Makhijani Gera & Associates, said the August 31 deadline applies to taxpayers with business or professional income whose accounts are not required to be audited.

“The August 31 deadline is applicable to taxpayers with business or professional income whose accounts are not required to be audited, for example, small businessmen, freelancers, consultants, professionals and small businesses filing ITR-3 or ITR-4.”

So, if you work as a freelancer or consultant and your income requires you to file ITR-3 or ITR-4, the nature of your income can affect your ITR filing deadline.

WHAT IF YOUR ACCOUNTS REQUIRE AN AUDIT?

Not every taxpayer with business or professional income has to file their return by August 31.

Makhijani clarified that the August 31 deadline applies specifically where there is no tax audit requirement.

“August 31 is for taxpayers with business or professional income who are not subject to tax audit. Taxpayers whose accounts are required to be audited continue to have a later statutory due date.”

Therefore, taxpayers whose accounts are subject to tax audit should follow the separate statutory deadline applicable to them.

FREELANCE INCOME CAN CHANGE YOUR ITR DEADLINE

  

For salaried individuals, the ITR deadline is generally easier to identify. However, things can become different when a person earns income through freelance work, consultancy or a profession.

Makhijani said that freelance or consultancy income can affect which return a taxpayer needs to file and, consequently, the applicable deadline.

“However, if an individual has freelance or consultancy income requiring the filing of ITR-3 or ITR-4, the due date is August 31, where there is no tax audit requirement. Thus, freelance work does impact the return filing deadline.”

For taxpayers covered by the August 31 deadline, filing the return early can help avoid last-minute technical issues and ensure there is enough time to check income and tax details before submission.

With the deadline now less than a month away, taxpayers with business or professional income should first check whether their accounts require an audit and then identify the correct ITR form and applicable due date.

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