Every year, many taxpayers anxiously look at the Income Tax Return (ITR) due date. Missing it can mean penalties, delays in refunds, and hassles. For AY 2025-26 (FY 2024-25), over 6 crore taxpayers have already filed their returns. The due date for many tax classes has been extended from 31st July 2025 to 15th September 2025. Here’s a full guide.
Why Was the Extension Needed?
- The Central Board of Direct Taxes (CBDT) introduced extensive changes in the notified ITR forms and updates to ITR utilities. These required internal system upgrades, validation tools, etc.
To ensure taxpayers have enough time to verify all data (TDS, Form 26AS, AIS, etc.), incorporate new changes, and avoid errors.
What Are the New Dates?
| Category | Old Due Date | New (Extended) Due Date |
| Non-audit taxpayers (Individuals, HUFs, ITR-1 to ITR-4) | 31 July 2025 | 15 September 2025 (Income Tax Department) |
| Audit cases (where accounts require audit) | (Earlier) various as per section 44AB, etc. | 31 October 2025 |
| Transfer Pricing cases | 30 November 2025 for certain cases |
So, for most salaried individuals and others not subject to audit, you now have until 15 September 2025 or a day left to file without late filing penalties.
Key Points & Conditions
- Even though the filing date is extended for non-audit cases, self-assessment tax or any tax due must generally still be paid by the original deadline (e.g. by 31 July) if applicable. Late payment of tax may attract interest and penalties.
- The extension does not apply to all categories. Audit-required cases, transfer pricing, etc, have different due dates.
There is no official announcement so far (as of the latest updates) that the deadline will be extended beyond 15 September 2025 for non-audit cases.
What You Should Do Now
- Check which category you belong to
If your accounts require an audit or you have transfer pricing obligations, your date is different. Don’t assume the extension covers you. - Gather all documents early
TDS certificates, Form 26AS, AIS, income from various sources, deductions under sections like 80C, 80D, etc. - Use the updated ITR utilities
Since the forms have been revised, the e-filing utilities, Excel, or online forms may have changes. Ensure you are using the latest version. - Pay any tax dues early
If you owe tax (self-assessment, etc.), pay by the original deadline to avoid interest, even if your return filing is later. - Avoid a last-minute rush
Portal traffic rises sharply just before deadlines. Technical glitches are common. Filing a few days ahead gives leeway to correct mistakes.
Consequences of Missing the (Extended) Deadline
- Late filing fees under the Income Tax Act. These can go up depending on how late the return is filed.
- Delay in refunds if you are claiming refunds. The tax department treats earlier filed returns first.
- Possible disallowance of certain deductions/benefits, which may require timely filing.
Loss of “carry forward” losses in some cases if the return is not filed in time.
What’s Happening in the News
- Tax professionals and associations (like chartered accountants) have requested further extensions, citing heavy workload and portal glitches.
- The government has clarified that the extension to 15 September for non-audit cases was formalised via Circular No. 06/2025 issued 27 May 2025.
But as of now, no new extension beyond what has been announced.
FAQ
Q1: Can I file my return after 15 September if I’m a non-audit taxpayer?
Yes, but it’ll be a belated return and may attract late fees/penalties depending on how late.
Q2: Does extension affect audit cases?
No – audit cases usually have separate (later) deadlines, which have not been extended in the same way.
Q3: Will the deadline be pushed again?
Nothing official yet. Though many are hoping for it, especially in light of portal issues, there is no confirmed notification, so you should plan based on 15 September.
Q4: What about paying any tax dues?
If you have tax liability (e.g., self-assessment, advance tax, etc.), pay on or before the original due date to avoid interest/penalty—even if filing is extended.
Conclusion
The extension to 15 September 2025 gives non-audit taxpayers breathing room. Use it wisely: gather your documents, verify your tax details, settle your tax liabilities, and file early. Delaying or postponing now could cost you later in fees or missed benefits.