ITR deadline extended: what changed, who benefits, and how to file before the clock runs out

India’s income tax return due date for AY 2025-26 (FY 2024-25) has been officially extended to 15 September 2025 for taxpayers not liable to audit. The Central Board of Direct Taxes (CBDT) notified the change via Circular 06/2025 (27 May 2025), moving the customary 31 July cut-off to mid-September to account for form/utilities readiness.

The latest: ITR filing last date is 15 Sept 2025 (non-audit)

New due date: 15 September 2025 for individuals/HUFs and other assessees not subject to tax audit under section 44AB. This is the official ITR filing last date replacing 31 July this year.

Why extended? CBDT cited timing of ITR forms/utilities; mainstream outlets and explainer desks continue to remind filers of the new cut-off.

Portal support: The e-filing site has been running extended help-desk hours through the deadline window.

What if you miss 15 Sept? Belated return window

If you miss the extended income tax return filing date, you can still submit a belated return under Section 139(4) until 31 December 2025 (or completion of assessment, whichever is earlier). Belated ITRs carry fees/interest and certain restrictions on carrying forward specific losses.

Late fee & interest matrix (quick guide)

Section 234F late fee:

₹5,000 if total income > ₹5 lakh

₹1,000 if total income ≤ ₹5 lakh (No 234F fee where total income is below the basic exemption limit.)

Section 234A interest: 1% per month (or part) on any unpaid self-assessment tax from the due date till actual filing/payment.

Tip: If tax is payable, pay it before submitting a belated return to limit 234A interest accrual.

Audit cases: different calendars apply

Tax audit report (Form 3CA/3CB/3CD): 30 September 2025.

ITR for audit cases: typically 31 October 2025 (with transfer pricing reports pushing certain filings to 30 November where applicable). Policy bodies have asked for relief due to portal issues, but no official extension beyond these dates has been notified at press time.

“Will there be another extension?”

Trade associations and professional bodies have sought further relief; however, as of today there’s no CBDT order moving the 15 Sept deadline for non-audit cases. Always rely on CBDT circulars/tax-calendar, not social media forwards.

Your last-mile ITR filing checklist (India focus)

Whether you search “itr”, “itr filing”, “income tax filing” or “income tax return filing”, this pre-submit routine helps reduce post-filing fixes:

Pick the correct form (ITR-1/2/3/4) based on residential status, income heads, and presumptive choices.

AIS/TIS match: Reconcile Form 26AS, AIS/TIS with your disclosures (interest, dividends, capital gains, stock/crypto trades, rent, foreign remittances).

Deductions & regime: Choose old vs new regime deliberately; if opting out of the new regime (115BAC) where allowed, ensure the corresponding declaration is done by the return due date. (CBDT notes several ancillary forms were co-extended to 15 Sept.)

Capital gains: Upload scrip-wise details as required; ensure buy/sell dates and corporate actions tally with your broker’s P&L.

Bank pre-validation & ECS for refunds; PAN–Aadhaar linkage and e-verify options ready (Aadhaar OTP, bank/Demat, DSC).

Self-assessment tax: Pay any balance tax; save BSR code/challan number. Interest under 234A/234B/234C updates automatically after payment.

Draft, don’t rush: Save a draft on the portal and perform a final review before pressing “Submit”. If you submit and later spot an error, you’ll need to revise the return.

E-verification within 30 days to complete filing; unverified returns are treated as not filed.

After filing: revised vs updated return

Revised return (139(5)): If you filed on time or belatedly and discover a mistake, you can revise within the statutory timelines for the assessment year.

Updated return (ITR-U, 139(8A)): A separate route to voluntarily add income within up to 3 years of the end of the AY (with additional tax). Consider this a safety-valve, not a substitute for accurate filing now. (General guidance; check current AY rules before using.)

Refund timelines and status tracking

Refunds typically process faster when:

Bank account is pre-validated and ECS-enabled;

Return has no mismatches in TDS/TCS data;

You e-verify immediately after submission. Use the e-filing portal’s “Know Your Refund Status” and CPC communication tabs; the help-desk runs extended support around the deadline window.

Common filing situations Indians are asking about today

Salary + F&O trading: Profit/loss classification matters (business vs CG). If business, ensure proper schedules; audit/44AD/44ADA may change filing calendar.

NRE/NRO interest: Disclose interest income and TDS credits; DTAA relief where eligible.

House property loss set-off: Up to ₹2 lakh against salary; excess carry-forward only if return filed by the due date. Late filers lose certain carry-forwards.

Start-ups & ESOPs: Ensure perquisite taxation reconciles with the employer TDS and capital gains tables for any sell-downs.

Crypto/VDAs: 30% rate + 1% TDS tracking; maintain exchange statements.

Where to file: official route only

File on the Income Tax e-Filing Portal and keep copies of the acknowledgement (ITR-V) and payment challans. Avoid third-party “free streaming-style” sites promising shortcuts; the authorised route prevents data loss and ensures lawful ITR filing. Government tax-calendar and CBDT circulars are your first references for any date changes.

Key dates at a glance (AY 2025-26)

Non-audit ITR due date: 15 September 2025.

Belated return window (139(4)): Up to 31 December 2025, with late fee/interest.

Tax audit report (44AB): 30 September 2025; ITR (audit cases): 31 October 2025 (TP: 30 November, where applicable).

Final word: act before the ITR filing last date

With the income tax filing deadline moved to mid-September, the window is short but sufficient—provided you reconcile AIS/TIS, pay any dues, and e-verify promptly. Missing 15 Sept pushes you into belated ITR filing with fees and forgone benefits. File early; if errors slip through, use the revised return path rather than racing at 11:59 pm.