Income Tax--Due Date of Filing ITR

Changes in Due Dates for Filing ITR

V.K. Subramani

In the Budget, 2026 the Central Government had to tinker both the Income-tax Act, 1961 which would be inoperative in respect of transactions w.e.f. 01.04.2026 and the Income-tax Act, 2025 which will be operative in respect of transactions w.e.f.01.04.2026. Therefore, the amendments have to be two pronged and not necessarily both are to rhyme alike. For example, in respect of contribution of employees to ESI/PF recovered by the employer from employees is given extended time up to the 'due date' for filing the return in the Income-tax Act, 2025 and whereas there is no such extended time by amending section 36(1)(va) of the Income-tax Act, 1961.