The due date to file income tax return (ITR) for students, pensioners, salaried individuals and others who are not liable for tax audit is July 31, 2026. However, the due date to file ITR for those with business income, those filing ITR under presumptive taxation scheme, or those who need tax audit is August 31, 2026 for AY 2026-2027. However, if you are eligible to file ITR-4 and also need to conduct a tax audit, then the ITR filing due date for you is October 31, 2026.