Good news for proprietors, freelancers and professionals: the Finance Act 2026 amended Section 139(1) so that non-audit taxpayers filing ITR-3 or ITR-4 get until 31 August of the assessment year — every year, permanently. This is a statutory change, not a one-time extension.
The AY 2026-27 dates
- 31 July 2026 — salaried filers on ITR-1/ITR-2.
- 31 August 2026 — business and professional filers on ITR-3/ITR-4 (non-audit).
- 31 October 2026 — audit cases.
A related relaxation: revised returns under Section 139(5) can now be filed up to the end of the assessment year — 31 March 2027 for AY 2026-27.
What to do
Don’t burn the extra month — GST-vs-books reconciliation is the top notice trigger for small businesses. Start early, file calm. WeeDoo can handle your ITR filing.
Sources: ClearTax, CAclubindia.


