ITR filing 2026: When was ITR-2 filing enabled for AY 2025-2026? What to expect in AY 2026-27

Filing an Income Tax Return (ITR) is an important annual compliance process that allows taxpayers to declare income, report taxes paid, and claim refunds where applicable. It also serves as a key financial document for loans, visas and other financial requirements.

When was ITR-2 filing enabled for AY 2025-2026?

The original due date for taxpayers not requiring audit was September 15, 2025, which was later extended by one day after technical issues disrupted last-minute filings. The extension was announced just minutes before the deadline by the Central Board of Direct Taxes (CBDT).

For the current cycle, the ITR filing deadline for AY 2026-27 is July 31, 2026.

Who can file ITR-2?

ITR-2 is generally meant for individuals and Hindu Undivided Families (HUFs) who do not have income from business or profession.

• Salary or pension

• Capital gains

• Income from house property

• Other sources (such as interest income)

• It is also applicable in cases where the income of another person (such as a spouse or minor child) is required to be clubbed with the taxpayer’s income.

Who should not use ITR-2?

• Individuals or HUFs having income from business or profession

• Taxpayers eligible to file ITR-1 (Sahaj)

• Those receiving income such as salary, bonus, commission or remuneration from a partnership firm

In such cases, other ITR forms like ITR-3 or ITR-1 may be applicable depending on the income structure.

What is new for AY 2026-27 so far?

For Assessment Year 2026-27, the tax department has already activated filing utilities for some forms.

These forms are now live on the official e-filing portal, allowing taxpayers to file returns either online or through the offline Excel utility.

Filing income tax returns on time helps avoid penalties, ensures faster refund processing, and maintains a formal financial record. It also becomes essential when applying for loans, credit cards, visas, and other financial services.