As the e-filing process begins, taxpayers are advised to stay updated with the income tax return filing due date timelines to ensure their compliance and avoid penalties under the Income Tax Act, 1961. Every individual and business entity must maintain proper tax compliance and avoid last-minute issues while filing their ITR online.
The practising CA, CS and tax professionals can also view advanced tax and revised and updated ITR due dates. The CBDT department has started income tax return(ITR) filing from 1st April for AY 2025-26.
In this article, you can find detailed information about the due dates applicable for income tax return filing. Recently, the CBDT has announced an extension of the due date for filing Income Tax Returns (ITR) for the current assessment year.
Latest Update
- The Income Tax Department has second time revised the due date for the tax audit report and the audit report for the ITR filing. read circular
- The CBDT has announced an extension for filing ITR for FY 2025-26. The deadline has been moved from 15th September to 16th September 2025. read more
- The due date for filing ITR and tax audit reports has been requested by ICAI to be extended from 30th September to 31st December 2025. View More
Due Dates of ITR for FY 2024-25 (AY 2025-26)
There is a different category of taxpayer, viz. Individual, HUF, Firm, LLP, Company, Trust and AOP/BOI. Due Date is different according to audit or non-audit cases of such categories as defined in section 139(1).
| Category of Taxpayer | Due Date (Original Return) |
|---|---|
| Partner of the firm to whom the tax audit is applicable | 10th December 2025 |
| Other than a company to which the tax audit is applicable | 10th December 2025 |
| Assessees who are not required to get their Accounts Audited | 10th December 2025 |
| Other than a company to which the tax audit is applicable | 16th September 2025 (Revised 2nd Time) |
| Revised Return/ Belated Return | 31st December 2025 |
| Updated Return (ITR-U) | 31st March 2030 |
Due Date of Income Tax Return Filing for AY 2025-26 (Non-Audit Cases)
- The common due date for filing the Income Tax Return by an Assessee whose Books of Account are not required to be audited is 31st July 2025. The CBDT has now extended it until 16th September 2025.
Filing Income Tax Return Due Date for AY 2025-26 (Audit Cases)
- The general due date for filing the Income Tax Return for the audit cases is 10th December 2025 (Revised).
Due Dates for Tax Audit Report (3CA-3CD/3CB-3CD)
- The due date for filing the Tax Audit Report for all categories of assessee whose accounts are required to be audited is the date one month before the due date for furnishing the return of income under sub-section (1) of section 139, i.e., 10th November 2025 (Revised).
Revised & Belated ITR Due Dates for AY 2025-26
- The due date for filing a revised and belated income tax return for AY 2025-26 is before three months before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier, i.e. 31st Dec 2025.
Due Date of Income Tax Return Filing for AY 2025-26
(Assessee who are required to furnish a report under Section 92E)
- The due date for filing the Income Tax Return by an Assessee who is required to furnish a report under Section 92E is 30th November 2025.
- The due date for furnishing a Report from an Accountant by persons entering into an international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2024-25, is at least one month before the due date of filing of return u/s 139(1)
Advance Income Taxes Filing Due Dates FY 2025-26
If the tax liability is more than Rs 10,000 in a financial year, then advance tax needs to be paid by the assessee.
| Due Date | Compliance Nature | Tax Paid |
|---|---|---|
| 15th June 2025 | First Instalment | 15% |
| 15th September 2025 | Second Instalment | 45% |
| 15th December 2025 | Third Instalment | 75% |
| 15th March 2026 | Fourth Instalment | 100% |
The assessee who is covered under sections 44AD and 44ADA (i.e. Presumptive Income) is also required to pay the advance tax on or before the 15th of March of the previous year. However, any tax paid till 31st March will be treated as Advance Tax.
File Tax Returns for A.Y. 2025-26 Before 31st December with an INR 5,000 Penalty
The income tax department notified the taxpayers of the late filing of tax returns for A.Y. 2025-26, along with a penalty of INR 5000. However, if the taxpayer’s total income does not exceed Rs 5 lakh, then the maximum penalty levied for delay will not exceed Rs 1000.
Why Did CBDT Extend the ITR Filing Date?
Here, we have explained the reasons why the CBDT has extended the ITR filing deadline for non-audit taxpayers:
1. Primary Modifications in ITR Forms
The new income tax return forms for AY 2025–26 have undergone significant changes. Some new sections have been added to help taxpayers when reporting things like selling assets, Tax Deducted at Source (TDS), and foreign acquisitions. These updates are created to make the tax return filing procedure more straightforward and proper for everyone.
2. System Integration and Development
For major revisions to adapt the updated forms, the current tax filing system and online return option are required. It needs some extra time to improve this type of technology scene, perform comprehensive testing, and ensure that the whole system is fully ready to work well.
3. TDS Credit Delay
TDS statements must be submitted by 31st May 2025, and usually do not show up in the system until June. For taxpayers, this delay can make it hard to check correct TDS credits, and if the statements are not filed on time, it an error must occur in their tax records. The extension permits most TDS data to be edited before the start of tax filing, enabling to prevention of these problems.
What Would Happen If You Missed the ITR Filing Deadline?
Missing the deadline for filing Income Tax Returns (ITR) for the FY 2024-25 and AY 2025-26 can have some harmful effects. Take a look at what happens if you miss the ITR deadline:
- Potential for Scrutiny: Recognise that if you file your taxes later, it might grab the attention of the I-T department and expand the possibilities of them bringing a closer look at your income tax return. This could suggest they request more records, and it might take longer for you to get your tax refund on time.
- Interest on Unpaid Tax: If you are filing of ITR later and pay taxes, you have to pay additional money in interest on the amount that you owe from the deadline until you have to pay it.
- Loss of Carry Forward Benefits: Sometimes, you might be able to utilise any financial failures or tax deductions from previous years to reduce the tax amount you owe in the future. But if you have missed the ITR filing deadline, you might not be able to take any benefit.
It is essential to submit your ITR before the due date to avoid difficulties. Filing tax returns on time allows you to make the process much easier, stops you from facing penalties and extra costs, and provides you with all the tax benefits you are eligible for.
Most Important FAQs on the ITR Filing Deadline for AY 2025-26
Q.1 – What is the due date for filing an income tax return (ITR) for non-audit cases?
The revised due date for filing income tax returns for AY 2025-26 (FY 2024-25) is 16th September 2025.
Q.2 – Could I E-file My Return after the due date?
Yes, you can file your late income tax return (ITR) within the 31st of December of that assessment year (AY) after paying extra fees and interest.
Q.3 – What is the due date to E-file income tax return (ITR) for Cos?
The deadline for filing the ITR of domestic companies for the financial year (FY) 2024-25 is 10th December 2025. For all companies, it is essential to e-file their Income Tax Returns (ITR) by a specific date every year.
Q.4 – Is It Possible to File a Revised ITR?
Yes, you can make the particular modification in your ITR after submitting it. It would be best if you changed it on or before 31st of December.
Q.5 – What happens if a person files their ITR after the due date?
If you have missed the particular deadline for filing your income tax return, then you have to pay some additional fees as per section 234F of the Income Tax Act.
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I have not filed income tax return for last 5 years because my income was not taxable then..in this financial year I want to file return for last 5 years. plz tell me how can I do this?
No you cannot file your last 5 Years Return. You can file for AY 16-17 and AY 15-16 only. Because e-filing validity period has been expired for rest of AY.
Thanks
My Total Taxable Income From Salary is Rs. 4,93,777 From Both Company (A and B)
Gross Total Income Rs. 4,93,777
Total Deductions Rs. 58,902
Total Income Rs. 4,34,880
Tax Due (Before Tax Credit U/S 87A) Rs. 18,488
Tax Paid Rs. 5,027
TAX PAYABLE RS. 12,870
I just wanted wanted to know ,do i need to file Income Return by Paying the Tax Payable amount. since the total income falls under 5 Lakhs per annum.
If total Income of assessee is less than INR 5 lakhs and TDS has already been deducted on that income then no need to do return filling but in your case your tax is not fully deducted and it is still pending so you have to pay your tax liability and file the return.
yes you have to do
In the form 16 of AY 2014-15, my employer did not show accrued interest on house building advance taken from the employer and did not issue revised form 16 till the last date of filing returns i.e. 31st july, 2014. However, I e-filed return on 31st july 2014 without taking the advantage of the accrued interest on house loan. But due to traffic congestion on internet/ income tax site, i could finally e-file my returns 5 minutes past the midnight of 31st july i.e. at 00.05 hrs of 1st aug 2014.
Later, i submitted revised returns taking into account interest on house loan claimimg a tax refund of rs 7580 and successfully e-verified the same. However my revised ITR has not been processed on the ground that my original return was not filed within time.
What should i do now to claim the refund?
You have uploaded revised return but it is not acceptable on the ground of belated return. In that case if your original return has been processed by CPC then you can upload rectification of the same on the ground of mistake apparent from records.
Can you please tell me whether the last date for ITR for individuals has been extended from 31 July to 31 Aug 2016, for AY 2016-17.
Thanks,
Sudhakar
31st July 2016 is the last for the AY 2016-17. The date is still the same.
My CA told me it 5th August 2016.
Yes, The Indian Government extended the last date. Read this article for more information: http://blog.saginfotech.com/reasons-why-indian-government-extend-last-date-itr
Last date of tds
Read Here: http://blog.saginfotech.com/due-dates-of-e-filing-of-tds-or-tcs-return
Ms Shikha,
You are right… SCH TDS1 was auto filled & I filled SCH IT…. hence it became double.
As suggested by you, I removed the data from SCH TDS1 and now it is correct.
Thank you very much!
Regards,
Pious
Thanks Ms Shikha for the comment. But still it is not clear.
In my case, Total Tax due and Total Tax Paid is Rs.1,08,191/- Hence No Refund applicable
Now, as per “Tax paid & Verification Page” of Income Tax Return Online,
D13: Total Advance Tax Paid = Rs.75,000/-
D14: Total Self assessment Tax Paid = Rs.33,191/-
D15: Total TDs Claimed = Rs.1,08,191/-
D16: Total TCS Collected = 0
Total Tax Paid D17=(D13+D14+D15+D16) = Rs.2,16,382/-
(Double the Actual Tax Paid! because of D15)
D19: Refund shown = Rs.1,08,190/-
(where as no Refund is applicable in my Case!!)
Thanks!
As per data, you give to me. I think you have enter your data either in “Sch TDS 1” and “Sch IT” both or in “Sch TDS 2” and “SCH IT” both.
“Tax details” schedule enter your advance tax and self- assessment tax only in the schedule “SCH IT” Then in “Tax Paid and Verification” tab your data ll come only in D13 and D14 Column .
Sir,
Pl. see above one of your reply to Shameem Ahmed, which says If your income ( Is it for Financial year 2015-16 ) is less than Rs. 5.00 lakhs ( say Rs. 3.50 lakhs ), there is no need to file tax returns ? Pl. clarify once again no need to file tax returns or no need to e file the returns ?
sir please consider notification no. 36/2011 of income tax india.
Sir, there is no error in utility. the formula of total tax paid is absolutely correct. D-15 is related to total TDS claimed. it mean the amount of TDS which is deducted by the deductor from your income. so it is also include in total tax paid column. In your case if there is no TDS deducted then in “TAX Details” schedule enter your challan details in “SCh IT”only (Details of advance Tax and Self assessment tax payments)
I tried to e-file return online…but facing problem on page “Tax paid& verification” page.
There in Column D17, Total Tax Paid is specified using a wrong formaula!
D17= D13+D14+D15+D16
It should have been like this :-
D17= D13+D14+D16 (without D15)
Due to the above error,
Total Tax paid is shown as “Double the actual Amount”
and Full Tax amount is shown as “Refund”!!!
Could you please check and comment?
i have income from salary without any tax liabiliy, after exempted income. though my employer has deducted TDS . but my form 26AS shows no credited amount as TDS. After bringing it in notice of my employer, it is told to me that it will took sometime to get corrected. Now what should I do ,while e filing . should i wait till Form 26As get updated my tax credit. Or file return online anyway till july31?
You should wait, till your employer correct his TDS return then you can claim tax credit in your return.
Sir, i want know e-file is compulsory with tax income is less than rs 500000
No, if your employer deducted TDS and your salary is lower than Rs. 5 lakhs then there is no need to file income tax return.
I had left my previous organisation in Sept. 2015, but till date they have not settled my full & final settlement & the dues pending from their side & inspite of sending various emails & continuous phone calls they are not replying properly & saying it is still pending with account’s dept. Even they are nor issuing my form 16, for the TDS what they had deducted from my salary. Now how should I file my e-returns & what actions i should take. Please guide me.
If you file your income tax return now in this case if your employer not file TDS to income tax department then you can not claim your TDS amount.. so before filing your income tax return, make settlement with your employer.
my income is not taxable for fy 2014-15 (A.Y.2015-16) CAN I STILL file return online
You can file NIL return.
Hi,
For 2 form 16, which ITR form to be submitted.
form 16 is available for salaried person . in ITR (1/2A/2/4) forms you can submit the salary information. Return form is depend upon other details also. for eg. if assessee has business income other than salary in that case ITR 4 is applicable or if assessee only has salary income than ITR 1 is applicable. So firstly select the source of the income and then return form ll be select accordingly.
For claiming IT Returns, do we have to send hard copy to CPC Bangalore?
If return is Filled through DSC or it is already e-verified by user than no need to send ITR-V Acknowledgment to Department else one has to send signed hard copy to CPC, Please read Rule 12 of Income Tax for further clarification.
Income tax on Interest on FDs etc. should be abolished such as GPF/PPF or limit should be enhanced,as it is a part of Savings for future planning of a poor people for marriage,education or some other similar liabilities of his/her children or dependents arriving in future;but 1% cess may be applied for PM Relief fund which may be utilized as a help for natural or other calamities happening suddenly.
You are absolutely right sir.
Yet not showing AY 2016-17 in efileling statement.
what is begin date for efiling of income tax? efilling site is not showing assessment year 2016-2017?pls help
TRY NOW
when was the opening date of e filling 2016-17
Department will enable E-filling as soon as possible wait for New E-Filling utilities.
what is begin date for efiling of income tax? efilling site is not showing assessment year 2016-2017?pls help
1st April 2016.
no its its not enabled yet…
it is bot showing A Y 2016-17 in system
New forms are available from 1st April 2016 so you can manual filling of ITR but you have to wait for New E-Filling utilities.
Its open now. you can do efiling for the Assessment year 2016-2017
For Individuals it is 31 st July 16
For Audited Firms it is 30 th Sep 16 (Subject to extensions)
what is the last date of audit care for the Assessment year 2016-17
30th sept. 2017 extension depends on department.
30th sep