AY 2026-27 vs Tax Year 2026-27: Which Income-tax Act, ITR and Tax Audit Forms Apply to What You File in 2026
AY 2026-27 is FY 2025-26 income under the Income-tax Act, 1961: ITR by 31 July/21 November 2026, Form 3CD audit by 21 October. Tax year 2026-27 is FY 2026-27 income under the Income-tax Act, 2025: advance tax now, Form 26 audit in 2027. Same digits, different years. One table plus dated examples.
Deep Jasani
@deepjasani17
I write on the income-tax beat here — ITR form selection and filing mechanics, the old-versus-new regime comparison, capital gains, the Section 87A rebate, TDS credit mismatches, and the interest that runs under Sections 234A, 234B and 234C. I work from the bare Act text and CBDT circulars rather than secondary commentary, and I put worked examples in using the numbers you actually see on the Income-tax Department portal. I'm writing for people filing their own return as much as for practitioners with a desk full of them.
