The last date to file Income Tax Returns (ITR) for FY 2024–25 (AY 2025–26) in India has been extended to 15 September 2025 for most individual taxpayers whose accounts are not subject to audit. Missing this deadline can lead to penalties, but there are belated return provisions up to 31 December 2025.
ITR Filing Deadlines for 2025
Individuals & Non-Audit Cases: 15 September 2025 is the last date to file ITR without penalties for salaried individuals, HUFs, and others not requiring an audit.
Audit Cases: If accounts need auditing, the deadline is 31 October 2025, and for entities requiring transfer pricing reports, it's 30 November 2025.
Belated/Revised Returns: Returns can be filed with penalty up to 31 December 2025 if missed initially.
Reason for Extension
This year’s deadline has been extended from 31 July to 15 September 2025 due to significant changes in ITR forms, enhancements in system readiness, and feedback from taxpayers about the shortened compliance window. The Central Board of Direct Taxes (CBDT) provided more time to ensure a smooth, error-free filing process.
Importance of Timely Filing
Filing the return on time:
Avoids penalties and late fees (ranging from ₹1,000 to ₹5,000 depending on total income and delay period).
Allows faster processing of refunds and legal benefits, such as availing loans, carrying forward losses, and hassle-free visa applications.
Reduces the chance of scrutiny and interest under Section 234A for any taxes due.
What If You Miss the Deadline?
Penalty: Delayed filing attracts a late fee and interest on unpaid taxes.
Belated Return: Can be filed until 31 December 2025, but some benefits like loss carry-forward may not be available.
No Return After 31 December 2025: Filing is only possible if the tax authorities issue a notice after this deadline.