What is the last date for income tax payment?

For the financial year 2025-26 (Assessment Year 2026-27), the general deadline to pay income tax and file returns without penalty is 31st July 2026. This applies to individuals and HUFs not subject to audit. If this date is missed, a belated return can be filed by 31st December 2026 with a penalty of up to 5000/-. Advance tax must be paid in instalments, with the final payment due by 15th March 2026.