Section 139 · Filing of income-tax returns
When, how and by when to file your ITR.
- Others (non-audit)
- 31 July 2026
- Non-audit business / profession
- 31 August 2026
- Covered Table Sl. 2 ITRs — Circular 07/2026
- 21 November 2026
- Covered audit reports — Circular 07/2026
- 21 October 2026
- Transfer pricing
- 30 November 2026
- Belated return
- By 31 Dec 2026
- Revised return
- By 31 Mar 2027 (fee from 1 Jan 2027)
In plain English
For AY 2026-27, covered companies, audit cases and qualifying partners in Table Sl. 2 now have until 21 November 2026 to file their ITR. Their audit-report deadline is 21 October 2026. CBDT Circular No. 07/2026 dated 28 September 2026 formally grants this extension. Other categories keep their own dates below.
| Meaning | Number |
|---|---|
| Belated return | By 31 Dec 2026 |
| Revised return | By 31 Mar 2027 (fee from 1 Jan 2027) |
Types of returns under Section 139
- Original return — 139(1) — 31 Jul 2026 / 31 Aug 2026 / 21 Nov 2026 / 30 Nov 2026 by category; covered audit-category extension under Circular 07/2026
- Covered audit report — 21 October 2026 (earlier 30 September 2026)
- Loss return — 139(3) — Within the applicable due date to carry losses forward
- Belated return — 139(4) — By 31 Dec 2026
- Revised return — 139(5) — By 31 Mar 2027 (or earlier assessment); fee from 1 Jan 2027
- Updated return — 139(8A) — Separate window with additional tax (not re-checked)
- Defective return — 139(9) — Respond to the notice within the time given
What this section covers
Section 139 (1961 Act) governs AY 2026-27 return filing. Current dates by category: 31 July 2026 — Other taxpayers (non-audit, no business/profession); 31 August 2026 — Non-audit business / profession cases and qualifying partners; 21 November 2026 — Covered companies, audit cases and qualifying partners (Table Sl. 2); 30 November 2026 — Transfer-pricing report cases. Base dates: Explanation 2 to s.139(1), as amended by Finance Act 2026. For Table Sl. 2 taxpayers only, CBDT Circular No. 07/2026 dated 28 Sep 2026 extends the 31 October return deadline to 21 November 2026; consequently the 30 September tax-audit report deadline becomes 21 October 2026. CBDT Circular No. 07/2026 dated 28 September 2026 formally grants this extension. The e-Filing portal posted it on 29 September 2026; the circular was source-checked on 2 October 2026. A belated return may be filed by 31 December 2026 and a revised return by 31 March 2027 (or before assessment completes, if earlier). Per portal guidance, revising from 1 January 2027 attracts a fee under s.234-I. Updated and defective return rules were not re-checked.
Read the legal text
“Every person,— (a) being a company or a firm; or (b) being a person other than a company or a firm, if his total income… in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income…”
Old Act vs New Act
| Aspect | Act, 1961 | Act, 2025 |
|---|---|---|
| Section | 139 | 263 |
| Topic | Filing of income-tax returns | |
| Verdict | Renumbered as s.263 — AY 2026-27 extension under Circular 07/2026 | |
| Notes | Circular 07/2026 is limited to the covered AY 2026-27 taxpayers under the 1961 Act. It does not change the Tax Year 2026-27 due-date table in s.263 of the 2025 Act. Under s.263 the belated window is 9 months from the end of the tax year; the revised window is 12 months, subject to the statutory conditions. | |
Common confusion
The extension applies to the persons in Table Sl. 2 below Explanation 2 to s.139(1), not everyone using a particular ITR form. Belated and revised returns retain separate deadlines. AY 2026-27 and Tax Year 2026-27 are different periods.
Who should know this
Related sections
Based on the official Income-tax Act, 1961 and the published Income-tax Act, 2025 as available on the Income Tax Department website. Always verify against the published Act and consult a qualified professional.
CBDT Circular No. 07/2026 — covered AY 2026-27 deadlinesChecked 2 Oct 2026
What was checked
139 → 263(1)(c), 263(4), 263(5): Old s.139(1) Explanation 2 due dates, 139(4) belated and 139(5) revised deadlines for AY 2026-27 as amended by Finance Act 2026 s.5 (from 1 Mar 2026); new s.263(1)(c) due-date table, 263(4) belated (9 months, retained) and 263(5) revised (12 months, amended). Other sub-rules not checked. Finance Act, 2026 (Act No. 4 of 2026) — Gazette
Related official updates