ITR Filing Deadline for FY 2024-25 (AY 2025-26)

Introduction

The due date for filing Incoe Tax Returns (ITR) for individuals (non-audit cases) for FY 2024-25 (AY 2025-26) is 16th September 2025. Failing to file your return by this deadline may lead to interest under Section 234A and a late filing fee of up to ₹5,000 under Section 234F.

The Central Board of Direct Taxes (CBDT) extended the original deadline from September 15 to September 16 due to widespread concerns raised by chartered accountants and tax professionals. These issues included technical glitches on the e-filing portal, delays in the release of Excel utilities, and other challenges that impacted timely filing.

Last Date to File ITR for AY 2025-26

For FY 2024–25 (AY 2025–26), the Income Tax Return (ITR) filing due date for non-audit taxpayers has been extended to 16 September 2025, instead of the earlier deadline of 15 September 2025.

If you miss this deadline, you can still file a belated return until 31 December 2025, but late fees and interest will apply.

ITR Filing Start Date for FY 2024-25 (AY 2025-26)

The ITR filing process for FY 2024-25 officially began on 30 May 2025.
Although filing normally starts on April 1 of the assessment year, this cycle faced delays due to major revisions in the ITR forms.

These updates required the Income Tax Department to upgrade the filing utilities and backend systems, resulting in extended integration and testing timelines. Consequently, the e-filing portal went live later than usual, with full-scale filing activity expected from June 2025.

Note: As per the latest CBDT notification, the deadline for issuing intimation under Section 143(1) for ITRs filed for AY 2023-24 (FY 2022-23) has been extended from 31 December 2024 to 25 November 2025.
Download the official communication issued by the Income Tax Department.

When Is the Deadline to File Income Tax Returns (ITR)?

Under the Income Tax Act, 1961, ITR due dates vary based on the category of taxpayer. For FY 2024–25 (AY 2025–26), the Income Tax Department has extended the return filing deadline for certain groups.

The last date to file ITR—initially 31 July 2025 and then extended to 15 September 2025—has now been further extended to 16 September 2025 for:

Individual taxpayers
Hindu Undivided Families (HUFs)
Professionals
Other taxpayers whose accounts are not subject to audit

This extension was issued to accommodate the changes introduced through Budget 2024 and to provide additional time for compliance due to updates in tax systems and revised ITR forms.

Taxpayers whose accounts require auditing or who must file reports under international taxation provisions will continue to follow their regular statutory deadlines unless notified otherwise.

Extended ITR Filing Deadline for Non-Audit Taxpayers (FY 2024–25)

In its press release dated 27 May 2025, the Central Board of Direct Taxes (CBDT) announced an extension of the Income Tax Return (ITR) filing deadline for FY 2024-25 (AY 2025-26). The earlier due date of 31 July 2025 was first extended to 15 September 2025.
To further ease compliance challenges, the CBDT has now extended the due date once more—from 15 September 2025 to 16 September 2025 for non-audit taxpayers.
This decision benefits individual taxpayers and other assessees not subject to audit, offering them additional time to file accurate returns. The extension follows multiple representations from stakeholders highlighting the need for more time.
Key Points from the Update
Applicable To: Individual taxpayers and other non-audit assessees
Earlier Extended Due Date: 15 September 2025
New Due Date: 16 September 2025
Reason for Extension: To provide additional time for compliance and address requests from taxpayers, consultants, and professionals

Income Tax Deadline for Taxpayers Requiring Audit (FY 2024–25)

Taxpayers whose accounts are mandatorily subject to audit—such as companies, proprietorship firms, LLPs, and working partners in firms—must file their Income Tax Returns (ITRs) for FY 2024–25 (AY 2025–26) by 10 December 2025.

To comply with this deadline, these taxpayers are required to submit their Tax Audit Reports by 10 November 2025, as filing the audit report is a mandatory prerequisite for submitting the ITR.

The CBDT has officially extended both the Tax Audit Report and ITR filing deadlines to provide relief to taxpayers and professionals, addressing practical challenges in meeting compliance timelines.

ITR Due Dates and Filing Guidelines for FY 2024–25 (AY 2025–26)

1. Taxpayers with International or Specified Domestic Transactions

Taxpayers engaged in international transactions or specified domestic transactions under Section 92E must file their Income Tax Return (ITR) by 30th November 2025.

Transfer Pricing Report Deadline: Submission of the transfer pricing audit report is mandatory by 31st October 2025 before filing the ITR.
Extension: No extension has been granted for this category, so timely compliance is essential to avoid penalties.

Deadline for Filing Belated ITR

If you miss the original ITR filing deadline, you can file a belated return.

Last Date: 31st December 2025
Applicability: Applies to all taxpayer categories for FY 2024–25 (AY 2025–26).

Filing a Revised ITR

If errors are found in the original ITR—such as omitted income, incorrect deductions, or wrong details—you can file a revised return under Section 139(5).

Deadline: 31st December 2025 for FY 2024–25 (AY 2025–26).

Filing an Updated Return

If both the original and belated deadlines are missed, you can file an updated return under Section 139(8A).

Timeline: Taxpayers now have 48 months (4 years) from the end of the assessment year, extended from the earlier 24 months.
Additional Tax Liabilities:
- 60% if filed in the 1st year after the assessment year.
- 70% if filed in the 2nd year after the assessment year.

Example: For FY 2024–25 (AY 2025–26), if you miss both the original and belated deadlines, you can file an updated return between 1st April 2026 and 31st March 2030, with additional tax depending on the filing year.

ITR Filing Due Dates for Different Taxpayer Categories

Taxpayer Category	ITR Filing Last Date	Audit Report Due Date (FY 2024–25)
Businesses (Audit cases: Pvt Ltd, OPC, LLPs, Firms)	31st October 2025	30th September 2025
Businesses (Non-Audit cases)	15th September 2025	–
Association of Persons (AOP)	15th September 2025	–
Body of Individuals (BOI)	15th September 2025	–
Individual	15th September 2025	–
Trusts, Colleges, Political Parties (Audit cases)	31st October 2025	30th September 2025
Trusts, Colleges, Political Parties (Non-Audit cases)	15th September 2025	–
Report under Section 92E	31st October 2025	–
Transfer Pricing Return	30th November 2025	–
Revised Return	31st December 2025	–
Belated/Late Return	31st December 2025	–

Note: For non-audit individuals and similar categories, the ITR deadline is 15th September 2025, as per the CBDT extension.

Advance Tax Payment Deadlines (FY 2024–25

Due Date	Instalment	Tax Liability (%)
15th June	1st Instalment	15%
15th September	2nd Instalment	45%
15th December	3rd Instalment	75%
15th March	4th Instalment	100%
15th March	Presumptive Scheme	100%

Note: Final due dates for FY 2024–25 may be updated by the Income Tax Department.

Penalties for Missing ITR Deadlines

Late Filing Fee (Section 234F):

₹5,000 if ITR is filed after the due date.
Reduced to ₹1,000 if total taxable income is below ₹5 lakh.
Applicable even if no additional tax is payable.

Interest on Tax Dues (Section 234A):

1% per month on unpaid self-assessment tax from the due date until payment.

Advance Tax Defaults (Sections 234B & 234C):

Section 234B: Interest for shortfall in advance tax (<90% of total tax liability).
Section 234C: Interest for deferred or missed advance tax instalments.

Financial Year (FY) and Assessment Year (AY) in Income Tax

Understanding the concepts of Financial Year (FY) and Assessment Year (AY) is crucial for accurate income tax filing and compliance:

Financial Year (FY):
Also called the fiscal year, the FY is the period during which income is earned. For example, FY 2023-24 runs from 1st April 2023 to 31st March 2024. All income earned during this period is considered for tax assessment.

Assessment Year (AY):
The AY is the year immediately following the FY, during which the income earned in the FY is assessed and taxpayers file their income tax returns. For instance, income earned in FY 2023-24 is reported in AY 2024-25, which spans 1st April 2024 to 31st March 2025.

In short, the FY is when you earn the income, and the AY is when you report and pay tax on that income.

Why You Should File Your Income Tax Return (ITR) Before the Deadline

Filing your Income Tax Return (ITR) on or before the prescribed due date is not just a legal obligation—it brings several financial and practical benefits. Timely filing ensures accurate reporting of income, claiming deductions and exemptions, and smooth tax compliance. Here’s why filing before the ITR deadline is important:

1. Avoid Penalties and Interest:
Filing on time helps you steer clear of penalties under the Income Tax Act. Late filing can attract:

₹5,000 for incomes above ₹5 lakh
₹1,000 for incomes up to ₹5 lakh

2. Ensure Accurate Tax Reporting:
Early filing gives you sufficient time to collect all relevant documents, reducing errors or omissions in your tax return.

3. Claim Tax Refunds Faster:
If you’ve overpaid taxes, filing before the deadline allows for quicker processing of refunds by the Income Tax Department.

4. Carry Forward Losses:
Timely filing enables you to carry forward losses (other than house property losses) to offset future profits, reducing your tax liabilities in subsequent years.

5. Complete Verification on Time:
ITRs must be verified within 30 days of filing. Filing early provides enough time to verify and correct any mistakes promptly.

6. Maintain a Good Credit Score:
Banks and financial institutions often require ITRs to assess financial stability for loans or credit cards. Timely filing demonstrates financial discipline and enhances your creditworthiness.

7. Avoid Last-Minute Rush:
Filing before the deadline reduces stress and eliminates risks associated with last-minute submissions.

8. Facilitate Effective Financial Planning:
Submitting your ITR early helps in planning your finances for the next fiscal year based on accurate tax obligations and potential refunds.

You can also read our article on [10 Benefits of Filing Income Tax Return (ITR)] for more insights.

What to Do If You Miss the ITR Deadline

If the ITR deadline is missed, there are still options:

1. File a Belated Return:
Under Section 139(4), you can file a belated return. Note:

Late filing attracts penalties and interest
Losses cannot be carried forward except for house property losses

2. File an ITR-U (Updated Return):
Introduced under the Finance Act 2022, ITR-U allows taxpayers to update their returns within two years from the end of the relevant assessment year. This helps correct omissions or errors in original or belated returns.

Additional tax liabilities apply: 25% of tax and interest due if filed in the first year, 50% if filed in the second year.

About the Author

Ravi

Ravi is an expert legal writer who simplifies complex laws into clear, actionable insights. He guides entrepreneurs in navigating their legal obligations, empowering them to build confident, compliant, and sustainable businesses.