Freelancers who don’t need to do a tax audit and are filing their income tax return for AY 2026-27 have until August 31, 2026, to submit their ITR. This is because they need to report their income using ITR-3 or ITR-4 (if opting for the presumptive taxation scheme) and the deadline for these forms has been extended to August 31, 2026, thanks to the Budget 2026 amendment.
Additionally, whether a freelancer needs a tax audit depends on their turnover or gross receipts. So, make sure to check the respective limits and conduct a tax audit if necessary. The deadline for uploading a tax audit report is September 30, 2026. If a freelancer's gross receipts exceed the applicable tax-audit threshold, then the ITR filing due date for those cases is October 31, 2026.
