The CBDT has extended the due date for filing income tax returns for FY 2024-25 (AY 2025–26) to September 15, 2025. As we know that the time for e-filing ITR is running, so every taxpayer must remember ITR filing due dates to avoid penalties under the Income Tax Act of 1961. In this post, you can check out all the due dates compulsory for FY 2024-25 (AY 2025-26).
The practising CA, CS and tax professionals can also view advanced tax and revised and updated ITR due dates. The CBDT department has started ITR filing from 1st April for AY 2025-26.
What is the Income Tax?
Two types of tax levied on entities are direct tax and indirect tax. Income tax is a direct tax that is directly attributable to the income of the assessee. Income that is generated from the various heads of income, viz.Salary, House Property, Business, Capital Gain and Income from other sources. The assessee has to pay income tax if his total Income, after allowing Chapter VI-A Deduction, is more than the taxable income limit.
Due Dates of ITR for Different Categories of Taxpayers for FY 2024-25 (AY 2025-26)
| Category of Taxpayer | Due Date (Original Return) |
|---|---|
| Partner of the firm to whom the tax audit is applicable | 31st October 2025 |
| Other than a company to whom the tax audit is applicable | 31st October 2025 |
| Assessees who are not required to get their Accounts Audit | 31st October 2025 |
| Other than a company to which the tax audit is applicable | 15th September 2025 (Revised) |
| Revised Return/ Belated Return | 31st December 2025 |
| Updated Return (ITR-U) | 31st March 2030 |
Filing Income Tax Return Due Dates 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)
Free Download Gen IT Software for e-Filing Returns
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 15th September 2025.
Why Did CBDT Extend the ITR Filing Due Date from 31st July to 15th September 2025?
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, 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 must be occur an error 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.
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 31st October 2025.
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., September 30, 2025.
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.
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.
Due Date of Income Tax Return Filing for AY 2025-26
(Assessee who are required to furnish a report under sec 92E)
- The due date for filing the Income Tax Return by an Assessee who is required to furnish a report under sec 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)
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.
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
Most Important FAQs on the ITR Filing Deadline for AY 2025-26
Q.1 – What is the last 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 15th 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 31st October 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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Is there any chance of further extension of the tax audit due date. at least nov 2017?
No notification till now as such.
Is there any possibility of further extension of the tax audit due date?
No such notification is issued by department yet.
I forgot to file the IT for the financial year 2016-17. Is there any way to file it now? Please advise if there’s any.
yes, you can file the return for F.Y. 2016-17 u/s 139(4).
I have incorporated Pvt. Ltd. Co. in February 2017. The co. did not conduct any operations in Feb, March 2017, two months after incorporation of the pvt. Ltd. Co. Do I have to file ITR, audit and ROC for FY 2016-2017?
I also read at Bankbazaar.com/Tax/section-139-late-filing-it-return.html as given below:
Quote
“If a co. was not operational during the FY, will it still be required to file IT returns?
Ans. – A firm or a company that did not conduct any business or operations during the course of the relevant FY has an option to decide whether it should file its ITR or not”
Unquote
Can this be interpreted that I need not file ITR, Audit and ROC for FY 2016-17 by Sept. 30, 2017? Would it mean, I have to file ITR return, audit and ROC for 2+12 months by sept. 30, 2018?
As per Sec 2(41) of Companies act, 2013, “financial year”, in relation to any company or body corporate, where it has been incorporated on or after the 1st day of January of a year, the period ending on the 31st day of March of the following year, in respect whereof financial statement of the company or body corporate is made up. i.e. as per companies act you can go for audit and ROC filing in next year of incorporation for the full period after incorporation.
But there is no such relaxation under Income Tax Act, as per sec 139, every company need to file ITR. So better to go for ITR and ROC filing in same year of incorporation. For more clarification, you can consult to a practising CA.
Thanks for your reply and clarification. That means I need to file ITR by 30 sept. 2017. However I can file ROC and audit report in Sept. 2018 for 14 months. Trust my understanding is correct.
Sir,
Just for understanding, what is considered as company being operational, is it when it starts generating revenue or when any transaction for the co. (say only expenditure for the company).
Also, assuming that I need to file ITR, though co. was not operational (as it did not generate revenue) and I do not file by sept 30, 2017 but file say by sept. 30, 2018 alongwith ROC and audit, what will be the penalty for filing late ITR?
Will be grateful for your explanation.
As such under act, it is not clarified that which company needs to be considered operational or which one not. In act, it is mentioned that every company registered during FY needs to file ITR. Non-filing of return on time will attract interest on tax u/s 234(A), 234(B), 234(C) and a penalty upto Rs.5000 u/s 271F.
I had incorporated Pvt. Ltd. Co. in Feb. 2017. In the month of Feb and March there are only expenses. Do I need to file ITR, ROC as well as statutory audit? If yes what will be last date for each of these?
Mai apna income tax return from date 01.04.2017 se 31.03.2018 tak ka return nahi bhar paya, plz help me and tell me ye kab tak jama kar sakte hai or last date kya hai taki Mai Bina interest ka tax jama kar saku.plz last date bataye.
Advance tax is payable if the tax liability after TDS is more than Rs. 10000/-. Last date to pay advance tax was 15th March 2018. After that, interest would be applicable.
I have paid the TAX for wrong ASSESSMENT year how should I refund it. I filed the return already in AY 2016-17 but I wrongly filled and paid additional tax for assessment AY 2016-17. How should i refund the amount. Please suggest.
Your excess tax deposited will be reflected in Form 26AS for the AY 2016-17. You can claim refund by filing the rectification return since your return should have been already processed at CPC.