31/07/2026
Clarification on ITR Due Dates – AY 2026–27
The ITR form alone does not determine the due date. The applicable due date depends on factors such as registration status, business income, and audit applicability.
✅ ITR-1 & ITR-2 (non-audit cases): 31 July 2026
✅ ITR-5 (no business income & not liable to audit) – e.g., societies with no business income or firms not carrying on business: 31 July 2026
✅ ITR-5 (business income, non-audit cases): 31 August 2026
✅ ITR-7 (entities registered under Sections 12A/12AB, non-audit cases): 31 July 2026
🟡 Unregistered trusts/societies (without 12A/12AB registration) generally file ITR-5 as an AOP, not ITR-7, since the registration-related schedules in ITR-7 require a valid registration.
⏳ Audit cases (where audit is applicable under the Income-tax Act, including registered trusts required to get their accounts audited): 31 October 2026
Before finalising the due date, always verify:
✔ Registration status
✔ Whether business income exists
✔ Whether audit is applicable
The correct ITR form does not automatically mean the correct due date.
