Belated ITR: the old regime option goes with the due date

The Income Tax Department's page for salaried individuals for AY 2026-27 says the new tax regime is the default. In non-business cases, you can change it every year directly in the ITR, and that ITR must be filed on or before the due date under section 139(1).

So a return filed after that date stays with the default regime. The same page notes that the default regime has lower rates with very few deductions.

Example

Illustrative example only. You planned to claim ₹1,50,000 of old-regime deductions but missed the due date. Work out your tax in the default regime before you file.

Important

This note is about non-business cases. The page has separate rules for income from business or profession.

Before you file

• ☐ Check your income type
• ☐ Compute tax in the default regime
• ☐ Compare with your Form 26AS
• ☐ Pay any balance first

Belated return checklist 👇

Source: Income Tax Department, Salaried Individuals for AY 2026-27.