Who needs to file ITR by 31 August? Check list of eligible taxpayers, applicable forms and audit requirements

The 31 August ITR deadline applies to specific taxpayers, including freelancers, professionals, and small business owners. Apurv Gupta said, "The Finance Act, 2026, has amended Section 139(1) to split that into two." This date is for those filing ITR-3 or ITR-4 forms who do not need a tax audit this year.