New Delhi, Aug. 2 -- The July 31 deadline for filing income tax returns (ITRs) for Assessment Year (AY) 2026-27 has passed. However, that does not mean every taxpayer has missed the filing window.

From AY 2026-27 onwards, the Finance Act, 2026 has introduced a revised return filing calendar under Section 139 of the Income-tax Act. Instead of a single due date, taxpayers now have different deadlines depending on whether they have business or professional income, whether their accounts are subject to audit, and whether transfer pricing provisions apply.

Here's a look at which due date applies to you.

The July 31 due date was applicable only to individuals, Hindu Undivided Families (HUFs) and other taxpayers who are not required to get th...