Taxpayers filing income tax returns (ITR) for assessment year 2026-27 are required to meet prescribed deadlines. The reports note that if taxpayers miss the original filing deadline, they are still allowed to file their ITR later, but this comes with potential financial consequences. Specifically, late filing can attract a late filing fee, and taxpayers may also be charged interest on any tax amount that remains unpaid. The articles indicate that these provisions apply to different categories of taxpayers covered for the 2026-27 filing cycle, including salaried individuals, business taxpayers, and audit-related taxpayers, though the overall principle of late filing penalties and interest for outstanding dues is the same. Taxpayers are therefore advised to track the relevant due dates and plan their filing accordingly, since filing after the deadline may increase the total liability beyond the original tax payable. The coverage focuses on the deadlines and the consequences of not filing within the initial timeframe.