The standard due date for filing an individual income tax return in non–tax audit cases is 31st July of the relevant assessment year , unless the government formally extends it for that year.

Current timelines (as per latest updates)

For recent Indian tax years, guidance and FAQs consistently state that:

  • For individuals whose books of account are not required to be audited , the common due date is 31 July of the assessment year.
  • For FY 2025–26 (AY 2026–27), multiple tax resources and professionals continue to treat 31 July 2026 as the base last date for salaried and other non‑audit individual taxpayers filing ITR‑1 or ITR‑2, subject to any official extension.

Some recent commentary also notes that:

  • There is a separate slightly later date (such as 31 August 2026) being discussed or adopted for certain non‑audit business cases and trusts , while pure salaried individual returns (ITR‑1/2) remain due on 31 July.

How to interpret this for “individual – non tax audit case”

If you are an individual who:

  • is not liable to tax audit, and
  • files a regular return like ITR‑1 or ITR‑2 ,

then your working assumption should be:

  • Due date: 31 July of the assessment year.

In years where the government issues a notification extending the due date (for example, to September in some past years), that new date overrides the normal 31 July rule.

Practical example

  • For income earned in FY 2025–26
    → Assessment Year = AY 2026–27
    → Indicative last date for an individual, non‑audit, ITR‑1/2 = 31 July 2026 , unless a later date is officially notified for that year.

Important cautions

  • If your status changes (for example, you start a business and become liable to tax audit), your due date may shift to 31 October instead.
  • You can usually still file a belated return after the due date, but with late fees and interest , and only up to the belated/revised cut‑off for that year.

Information gathered from public forums or data available on the internet and portrayed here.