आयकर की समय-सीमाएँ — FY 2026-27
आयकर वर्ष चार अग्रिम कर किस्तों पर चलता है — 15 जून, 15 सितंबर, 15 दिसंबर और 15 मार्च — और एक फाइलिंग तिथि पर: ऑडिट से बाहर वालों के लिए 31 जुलाई और ऑडिट वालों के लिए 31 अक्टूबर। फाइलिंग तिथि चूकने पर धारा 234F का ₹5,000 लगता है और, उससे महँगा, अधिकांश घाटे आगे ले जाने का अधिकार चला जाता है।
निर्धारण वर्ष AY 2027-28
वर्ष की तिथियाँ
| तिथि | फॉर्म | क्या | किस पर लागू | चूकने पर |
|---|---|---|---|---|
| 15 June | Advance tax, instalment 1 | 15% of the estimated annual liabilitySection 211, Income-tax Act 1961 | Anyone whose tax after TDS will exceed ₹10,000 | Interest at 1% per month on the shortfall under section 234C |
| 15 June | Form 16 | Employers issue salary TDS certificates for the previous yearRule 31, Income-tax Rules 1962 | Every employer deducting TDS on salary | ₹100 per day under section 272A(2)(g) |
| 31 July | ITR | Income tax return, individuals and others not subject to auditSection 139(1), Income-tax Act 1961 | Salaried individuals, pensioners, and non-audit businesses | ₹5,000 under section 234F, interest under 234A, and most losses can no longer be carried forward |
| 15 September | Advance tax, instalment 2 | 45% of the estimated annual liability, cumulativeSection 211, Income-tax Act 1961 | Anyone whose tax after TDS will exceed ₹10,000 | Interest at 1% per month on the shortfall under section 234C |
| 30 September | Tax audit report | Form 3CA/3CB and 3CD, filed by the chartered accountantSection 44AB read with Rule 6G | Businesses above the section 44AB turnover threshold | 0.5% of turnover, capped at ₹1,50,000, under section 271B |
| 31 October | ITR, audit cases | Income tax return where accounts are subject to auditSection 139(1), Explanation 2 | Companies, and businesses requiring a tax audit | ₹5,000 under section 234F, interest under 234A, losses lapse |
| 15 December | Advance tax, instalment 3 | 75% of the estimated annual liability, cumulativeSection 211, Income-tax Act 1961 | Anyone whose tax after TDS will exceed ₹10,000 | Interest at 1% per month on the shortfall under section 234C |
| 31 December | Belated or revised ITR | Last date to file a late return, or revise one already filedSections 139(4) and 139(5) | Anyone who missed 31 July, or needs to correct a return | Only an updated return under section 139(8A) remains, which cannot claim a refund |
| 15 March | Advance tax, instalment 4 | 100% of the estimated annual liabilitySection 211, Income-tax Act 1961 | Anyone whose tax after TDS will exceed ₹10,000; presumptive taxpayers pay the whole amount here | Interest at 1% per month under sections 234B and 234C |
| 31 March | Tax-saving investments | Last date for 80C, 80D and other deductions to count for this yearChapter VI-A, Income-tax Act 1961 | Anyone filing under the old regime | The deduction moves to the following year — it is not lost, but it is deferred |
The advance tax rhythm is the part people miss
Salaried people with tax fully deducted usually have nothing to do here. Everyone else — a freelancer, a landlord, anyone who sold shares — owes advance tax in four instalments, and section 234C charges 1% a month on each instalment that falls short.
The instalment that catches people out is 15 March. A capital gain realised in February moves the whole liability into that quarter, and paying it at filing time in July instead attracts interest from April under section 234B.
31 July is not the only date that matters
Filing late costs ₹5,000 and interest, which is annoying. Losing the carry-forward of a business or capital loss costs whatever that loss would have saved over the next eight years, which is frequently far more. A loss year is the one year never to file late.
31 December closes the belated and revised window. After that the only route is an updated return under section 139(8A), which may declare additional income with a surcharge of 25% to 70% but cannot produce a refund.