ITR Filing FAQs for Tax Year 2026-27
Quick Reference Box
| Filing Period | Governing Act | ITR Form | |
|---|---|---|---|
| FY 2025-26 / AY 2026-27 | IT Act 1961 | Old ITR forms (ITR-1 to ITR-7) | |
| Tax Year 2026-27 (income from April 2026) | IT Act 2025 | New forms (notified under IT Rules 2026) | |
| Non-audit individual due date (AY 2026-27) | IT Act 1961 | 31 July 2026 | |
| Audit case due date (AY 2026-27) | IT Act 1961 | 31 October 2026 | |
| Belated return (AY 2026-27) | IT Act 1961 | 31 March 2027 (per Budget 2026) |
Q1. I earned income in FY 2025-26. Do I file the return under IT Act 1961 or IT Act 2025?
You file under the Income Tax Act, 1961. Income earned during FY 2025-26 (April 2025 to March 2026) is assessed as Assessment Year 2026-27 under the old Act.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member