July 31, 2026, is the due date to file an Income Tax Return (ITR) for the Assessment Year (AY) 2026-27 for salaried employees, pensioners, students, and others who are not liable for a tax audit. Once the ITR is filed and it is processed by the Centralised Processing Centre, Bengaluru, the Income Tax Department sends an intimation under Section 143(1) to the taxpayer.
The intimation under Section 143(1) of Income-tax Act (ITA), 1961, (the corresponding Section 270(1) of ITA 2025) is the income tax department's formal notification issued after processing a taxpayer's ITR.
