CBDT Extends ITR Deadline to Sept 15, 2025 for AY 2025-26

Introduction

The Central Board of Direct Taxes (CBDT) has extended the deadline for filing Income Tax Returns (ITRs) for the Assessment Year (AY) 2025–26. Salaried individuals and taxpayers not requiring an audit now have until September 15, 2025, to file their returns for the Financial Year (FY) 2024–25. The previous deadline was July 31, 2025

ITR Filing Due Date for FY 2024–25 (AY 2025–26)

Typically, the last date for non-audit taxpayers to file their Income Tax Returns (ITRs) is July 31 of the assessment year. For the Financial Year 2024–25 (Assessment Year 2025–26), the original deadline was set for July 31, 2025.

However, the Central Board of Direct Taxes (CBDT) has announced an extension, pushing the due date to September 15, 2025, providing taxpayers additional time to file without incurring late fees or penalties.

Who Is Eligible for the Extended ITR Filing Deadline?

The extended ITR filing deadline of September 15, 2025, applies to the following categories of taxpayers not subject to audit:

Individuals
Hindu Undivided Families (HUFs)
Associations of Persons (AOPs)
Bodies of Individuals (BOIs)
Non-audit businesses and firms, including:
- Private Limited Companies (not requiring audit)
- One Person Companies (OPCs) (non-audit cases)
- LLPs and Partnership Firms (not subject to audit)

Who Is Not Covered by the Extension?

The revised due date does not apply to taxpayers who are subject to audit or fall under specific reporting categories. Their applicable deadlines remain as follows:

Audit Cases (including businesses, trusts, political parties, etc.)
- Audit Report Due: September 30, 2025
- ITR Filing Due: October 31, 2025
Transfer Pricing Cases
- ITR Filing Due: November 30, 2025
Returns under Section 92E (international or specified domestic transactions)
- ITR Filing Due: October 31, 2025
Revised or Belated Returns
- Last Date to File: December 31, 2025

Why Has the ITR Filing Due Date Been Extended?

The extension of the ITR filing deadline to September 15, 2025, is intended to give both taxpayers and the Income Tax Department sufficient time to adapt to key changes introduced in the filing process for Assessment Year (AY) 2025–26, following reforms from Budget 2024.

1. Major Changes in ITR Forms

The ITR forms for AY 2025–26 have been significantly revised to align with new tax regulations. These updates aim to:

Simplify compliance requirements
Enhance reporting transparency
Improve the accuracy of income and tax disclosures

Given the scale of these changes, additional time is required to revise, integrate, and thoroughly test the updated e-filing utilities and backend systems.

2. Income Tax Portal Upgrades

The income tax e-filing portal is undergoing system enhancements to accommodate the new ITR formats. These upgrades are essential for:

Facilitating smooth and secure return filing
Ensuring proper data validation
Minimizing technical errors and downtime during peak filing periods

3. Delay in TDS Credit Availability

TDS (Tax Deducted at Source) returns are due to be filed by May 31, 2025, but the credit typically reflects in taxpayers’ Form 26AS only by early June.
This leaves a short window for verifying TDS details and completing return filing by the earlier deadline of July 31.

The extended deadline offers taxpayers additional time to reconcile their TDS data and submit accurate returns without unnecessary pressure

Key Highlights

Revised ITR Deadline: The due date for filing Income Tax Returns for AY 2025–26 has been extended to September 15, 2025 (from the original deadline of July 31, 2025).
Who It Applies To: The extension is applicable to non-audit taxpayers, mainly salaried individuals and small businesses not requiring audits.
Reason for Extension: The change was driven by major revisions to ITR forms aimed at improving compliance, accuracy, and transparency in line with Budget 2024 reforms.

Need Assistance with Your ITR Filing?

With the ITR deadline extended to September 15, 2025, now is the ideal time to get expert support and avoid last-minute hassles. At IndiaFilings, our experienced tax professionals ensure your return is filed accurately, on time, and with maximum savings.

Whether you’re salaried, self-employed, or managing multiple income streams, we’ve got you covered.

About the Author

Vinod

Vinod is an experienced legal content specialist known for translating complex legal concepts into clear, actionable insights. He empowers entrepreneurs at every stage of their business journey—from startup launch and compliance management to growth and expansion—by providing practical guidance that simplifies regulatory challenges and builds confidence.

June 17, 2025