New Delhi, Aug. 4 -- Confused about who needs to file an Income Tax Return (ITR) by 31 August? This deadline is not meant for every taxpayer. It applies only to certain individuals and HUFs based on the ITR form they file and whether they are required to undergo a tax audit.

If you earn income from a business, profession, freelance work, or F&O trading, you may need to file your ITR by 31 August.

Here's a look at who can file their ITR by 31 August and the key conditions that apply.

The 31 August deadline applies to individuals and Hindu Undivided Families (HUFs) who are not liable for a tax audit and are required to file ITR-3 or ITR-4.

Explaining the change, Apurv Gupta, Co-founder & CEO of Otto Money, said, "The Finance Act, 2026, ...