The Central Board of Direct Taxes (CBDT) has officially extended the Income Tax Return (ITR) filing deadline for Assessment Year 2025–26 (Financial Year 2024–25). This extension comes as a relief for lakhs of taxpayers who were struggling with new compliance requirements, data mismatches, and technical glitches on the income tax e-filing portal.
What is the New ITR Filing Deadline in 2025?
For most taxpayers — including salaried individuals, pensioners, NRIs, and Hindu Undivided Families (HUFs) — the ITR filing due date has been pushed from July 31, 2025 to September 15, 2025.
This applies to those taxpayers not requiring a tax audit.
For taxpayers whose accounts require audit, the deadline remains September 30, 2025.
Updated ITR Filing Deadlines for AY 2025–26
| Taxpayer Category | ITR Filing Deadline |
|---|---|
| Non-audit cases (individuals, HUFs, salaried, NRIs) | September 15, 2025 |
| Audit cases | September 30, 2025 |
✅ Key clarification: There is no deadline of September 30 for non-audit taxpayers. Their final due date is September 15, 2025.
Why Was the ITR Due Date Extended?
The extension was announced after several representations were made by taxpayers, tax professionals, and industry bodies citing:
- Technical issues with the income tax e-filing portal
- Mismatch in AIS and Form 26AS data creating confusion
- Implementation of new reporting formats and compliance rules
- Requests from professional bodies such as ICAI for smoother filing
The government’s move is aimed at giving taxpayers sufficient time to complete accurate and stress-free filing.
What Happens If You Miss the September 15 Deadline?
If you fail to file your return by September 15, 2025 (non-audit cases):
- You can still file a belated return until December 31, 2025, but with a late fee under Section 234F.
- Interest under Sections 234A, 234B, and 234C may also apply.
- Certain benefits, like carrying forward losses, may be lost.
For audit cases, missing the September 30 deadline can lead to heavier penalties and compliance issues.
Documents to Keep Ready Before Filing
To avoid last-minute rush, keep these documents handy:
- Form 16 (for salaried employees)
- Form 26AS and AIS (Annual Information Statement)
- Bank account details and interest certificates
- Capital gains statements (for shares, mutual funds, property)
- Investment proofs for deductions (80C, 80D, etc.)
- Home loan interest certificate (if applicable)
Final Take
The ITR filing due date for AY 2025–26 has been extended to September 15, 2025 for non-audit taxpayers, while audit cases continue to follow the September 30, 2025 deadline. Taxpayers should use this extra time to cross-check AIS data, reconcile TDS credits, and file their returns carefully to avoid penalties.
Filing early is always better than waiting until the last day — especially when the deadline is unlikely to be pushed further.
FAQs
1. Why did the government extend the ITR filing due date for AY 2024–25?
The extension has been provided to give taxpayers more time to adjust to the revised income tax provisions introduced in the Union Budget, and to ease filing pressures amid system and compliance updates.
2. Does the new deadline apply to both salaried individuals and businesses?
Yes. The extended due date of September 30, 2025 applies to all categories of taxpayers — including salaried employees, professionals, and businesses — unless otherwise notified for specific entities.
3. Will interest or late fees apply if I file before September 30, 2025?
No. If you file your ITR on or before the extended due date, you will not be charged late fees under Section 234F or interest penalties under Section 234A.
4. How does this extension impact tax audit deadlines?
In most cases, the tax audit report filing date is adjusted in line with ITR extensions. Taxpayers subject to audit should still confirm updated timelines through the latest CBDT notifications.
5. Can I still revise my ITR after September 30, 2025?
Yes, revised returns can be filed until the end of the assessment year. However, filing within the extended deadline ensures timely processing, refund eligibility, and avoids compliance risks.
6. What happens if I miss the new ITR deadline?
Missing the deadline can lead to late filing fees, interest on unpaid taxes, loss of carry-forward benefits on certain losses, and possible scrutiny from tax authorities.
7. Are there any special provisions for senior citizens under this extension?
Senior and super senior citizens also benefit from the extended due date, with the same September 30, 2025 timeline, unless future notifications introduce specific relaxations.
8. Should I wait until September to file my ITR?
Not necessarily. Filing early is advisable to avoid last-minute portal slowdowns, get quicker refunds, and reduce compliance risks, even though the deadline has been extended.