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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With regard to the latest amendments in section 12A for Ayr 20-21, which is the due date for filing of Form 10B?
31st OCT 2020
Sir,
I have to file self-assessment return for AY 2020-21 with share investment capital loss. Can I file the loss return before November 2020 and carry forward the loss?
Yes, for AY 20-21 you can file your ITR on or before 30 Nov 2020
If IT returns are not claimed already, will investments made in July 2020 be considered for tax exemption for FY 19-20 now?
The payments of f.y 19-20 are paid in july 20 can be taken for tax exemptions
please tell me,
what are the documents to be given to CA for doing GST and INCOME TAX audit for the fy 2019-20
The documents which shall be required is details of the transactions entered during the financial year along with the supporting documents, GST Returns filed and copies of last year audited financials, if any.
Sir Due date of filing of TDS return for F.y. 2020-2021 1st Qtr. is 31-07-2020. Is this date extended to 31-03-2021 if yes kindly Provide Notification/Circular
Here is the notification – https://blog.saginfotech.com/wp-content/uploads/2020/07/notification_35_2020-1.pdf
I have filed my ITR on July 7th, 2020 assessment year 2020-2021. When till we can get my refund
It depends upon the processing of Income-tax return by the department
In which I have to file ITR as my income is below the exemption limit.
Type of ITR depends upon your nature of income. Please specify your nature of Income.
I need form 16 now for a loan but the govt office says that the form will be generated in July. How I manage form 16?
The last date to file the TDS return has been extended to 30th June 2020 for 4th quarter. You will get form 16 after TDS return has been filed by your employer.
The other alternative will be to get a certificate from Chartered Accountant certifying your salary for the Financial Year……..This will be accepted by the banks as an alternative to Form 16
You can also show 26 AS to the bank, that can also work as a provision Certificate. Final form 16 can be submitted later.
Hello. I am a senior citizen aged 62. My self-assessment tax works out to more than Rs 1 lakh as of now(1 Jul). Itr2 does not work out any interest. Do we have to calculate the interest and pay? Thanks in advance for your guidance.
I AM UMAID SINGH BHANDARI I AM EX BANKER RETIRED MANAGER AGED 73 YEARS AND NOT HAVING ANY BUSINESS INCOME
I HAVE SOLD MY OWN HOUSE PROPERTY AND TAX IS TO BE DEPOSITED WHEN THE RETURN IS FILLED ON OR BEFORE 30TH NOVEMBER 2020
KINDLY LET ME KNOW WHEN THE TAX CAN BE DEPOSITED ALONG WITH RETURN FILED OR BEFORE THE TAX LIABILITY IS ABOVE 1.00 LAKH.
PREVIOUSLY THE TAX was DEPOSITED WHEN THE RETURN IS FILLED IN JULY.
NOW WHEN THE TAX IS TO BE DEPOSITED AGAINST THE SALE OF MY OWN PROPERTY WHICH IS ABOVE 1.00 LAKH
KINDLY CLARIFY.
THE NOTIFICATION IS NOT CLEAR FOR THE SENIOR CITIZEN AND NOT HAVING ANY BUSINESS INCOME.
In the case of a senior citizen also if the tax liability is less then rs 1,00,000 then you can deposit the tax by 30th Nov without 234A interest liability. In case liability is more than Rs 1,00,000 then 234 A interest will be applicable from 31st July.