Most business owners know 31 August as “ITR deadline day.” Very few know that the same date quietly closes the door on something else — a one-time MCA scheme that cuts your pending ROC late fees by 90%. Miss both, and the cost isn’t just a fine. It’s a fine you didn’t have to pay.
1. The ITR-3 / ITR-4 Deadline — 31 August 2026
Applies to individuals, HUFs, firms, LLPs, and professionals NOT subject to tax audit for FY 2025-26 (AY 2026-27). This is a new deadline structure under the Income Tax Act — distinct from the earlier 31 July deadline that applies to salaried taxpayers.
The late filing fee runs up to ₹5,000 under Section 234F — but the real cost is often bigger: missing the deadline forfeits your right to carry forward business losses and capital losses into future years.
Who this affects: proprietors, partners in firms, freelancers and professionals, and small business owners whose accounts are not audited.
2. The MCA Companies Compliance Facilitation Scheme (CCFS-2026)
Window: 15 April 2026 to 31 August 2026 — closing the same day as the ITR deadline above.
What it does: if your company or LLP has pending overdue ROC annual filings (AOC-4, MGT-7 and similar), this scheme lets you file them now and pay only 10% of the normal additional late fee.
After 31 August, this concession disappears. Multi-year backlogs go back to full late fees — which can run into lakhs. Most business owners have never heard of this scheme because it doesn’t get the press that tax deadlines do.
3. Why Both Deadlines Landing Together Matters
Businesses are so focused on ITR filing this week that ROC backlog often gets ignored entirely — and this is the one window all year where clearing it is genuinely cheap. If you have any pending annual ROC filings from prior years, this is the cheapest they will ever be to fix.
4. Your 4-Day Action Checklist
☐ Confirm with your CA whether you fall in the non-audit ITR-3/ITR-4 category
☐ Pull together your books — basic P&L and balance sheet are needed for filing
☐ Check MCA master data for your company/LLP — any AOC-4 or MGT-7 pending?
☐ If yes, file now under CCFS-2026 before the 10% concession window shuts
☐ Don’t wait until the 31st — portal congestion in the final 48 hours is real
Fimaco can file your ITR-3/ITR-4 and clear any pending ROC backlog under the CCFS-2026 window — before both close on 31 August 2026.