Which ITR Deadline Applies to You: Pvt Ltd, LLP, and the Tax-Audit Line
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Your income-tax deadline depends on whether your company or LLP requires a tax audit — not on whether you're a Pvt Ltd or an LLP. The dates are identical either way. Audit cases: tax audit report due 30 September 2026, ITR due 31 October 2026 (AY 2026-27). Non-audit cases: ITR-3/ITR-4 due 31 August 2026.
Most compliance content lists ITR deadlines separately for companies and LLPs, which makes the picture look more complicated than it is. The real branch point isn't your entity type — it's whether a tax audit applies to you. Once you know that, your date is the same no matter which entity you run.
Start here: does your Pvt Ltd or LLP need a tax audit?
Does your company or LLP require a tax audit this year?
Yes — tax audit applies
Tax audit report due 30 September 2026; ITR due 31 October 2026
No — tax audit doesn't apply
ITR-3/ITR-4 due 31 August 2026
If yes — audit cases
Where a tax audit applies, the tax audit report itself is due 30 September 2026, one month ahead of the ITR. The ITR for audit cases is due 31 October 2026, for Assessment Year 2026-27 (Financial Year 2025-26).
If no — non-audit cases
Where a tax audit doesn't apply, ITR-3/ITR-4 filings are due 31 August 2026. One source describes this 31 August date as a 'permanent' change under Finance Act 2026, rather than a one-off extension — that characterization is single-sourced in our research, so treat it as the current guidance rather than a confirmed permanent policy (⚠ UNVERIFIED).
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