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 CBDT has extended the due date for tax audit report filing for AY 2025-26 from 30th September to 31st October 2025. Read More
- 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 | 31st October 2025 |
| Other than a company to which the tax audit is applicable | 31st October 2025 |
| Assessees who are not required to get their Accounts Audited | 31st October 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 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., 31st October, 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 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.
