CBDT (Central Board of Direct Taxes) made an announcement by the end of May 2025 stating the last date to file income tax return. Income Tax Returns can now be filed till 15 September 2025. The previous deadline for filing ITR was 31 July 2025, and this extension is applicable only for non-audit cases.

The move will benefit lakhs of taxpayers, particularly individuals, Hindu Undivided Families (HUFs) and small businesses whose accounts do not require auditing.

What Will Happen If Taxpayers Miss the September 15 Deadline?

If the 15 September 2025 ITR filing deadline is missed, taxpayers will still have the option to file a belated return till 31 December 2025. However, this will attract late filing fees and interest on any outstanding tax liabilities.

Importantly, the deadline for individuals and professionals whose accounts require audit has not been changed, it remains 31 October 2025.

The extended deadline is a 45-day relaxation from the earlier 31 July date, providing additional time for error-free filing.

Scenario	New Deadline	Applicable To
Non-audit cases	15 Sept 2025	Individuals, HUFs, others without audit requirement
Audit cases	31 Oct 2025	Companies, proprietorships, working partners
Transfer pricing cases	30 Nov 2025	Entities with international transactions

Explanation: This table clearly distinguishes between audit and non-audit deadlines, reducing confusion among taxpayers.

Read More - Reason Why ITR Refund 2025 Will Reach You in 4-5 Weeks: Must Know for Monthly Savings

How Should First Timers File Their ITR?

For first-time filers, the Income Tax Department recommends starting early to avoid last-minute issues. This steps is the most important for first-time ITR filing as one can detect the missing documents early on and don’t have to deal with slow website issues.

Follow these steps to file ITR returns for the first time:

Gather essential documents:
- PAN
- Aadhaar
- Bank account details
- Form 16 (for salaried individuals). Make sure to tally Form 16 with Form 26AS before submitting the documents.
- Investment proofs (if opting for the old tax regime)
- Rent receipts (for HRA claims)
- Form 26AS, AIS/TIS for tax credit verification
Register on the Income Tax e-Filing Portal.
Select the correct ITR form: ITR-1 is the simplest if eligible.
Fill, review, and submit the return online.
E-verify to complete the process.

Form	Eligibility	Remarks
ITR-1	Salaried/HUF with income up to ₹50 lakh	Simplest form
ITR-2	Income from capital gains, foreign assets	More detailed
ITR-3	Income from business/profession	For self-employed
ITR-4	Presumptive taxation scheme	Simplified for small businesses

Pro Tip from Experts:

“Do not change your personal details unnecessarily to avoid document mismatches. Always reconcile Form 26AS with TDS credits,” says CA Gaurav Singh Parmar, Associate Director at Fincorpit Consulting.

ITR Filing FY2024-25 (AY2025-26) Deadline Extension for Audit and Non-Audit Cases

The government has clarified the different due dates based on the nature of the taxpayer’s accounts:

Non-audit cases: 15 September 2025 (earlier 31 July 2025)
Audit cases: 31 October 2025 (Unchanged)
Transfer pricing reports: 30 November 2025 (Unchanged)

This structure ensures that businesses and entities with more complex financials have sufficient time for audit compliance.

What Is the Penalty for Late ITR Filing?

Late filing of income tax returns can be costly. Refer to this table and calculate how much fine you have to pay for filing a late ITR.

Filing Date	Penalty	Other Impact
Till 31 Dec 2025	₹5,000 (₹1,000 if income < ₹5 lakh)	Interest on unpaid tax
After 31 Dec 2025	Normal ITR not allowed; only belated/updated returns	Possible refund delays

Key Note: Filing after 31 December 2025 means you cannot file a normal ITR, and refund processing could be significantly delayed.

Learn More - Section 206AB of the Income Tax Act: Complete Guide & TDS Rules

Why Was the ITR Filing Extended Before FY2024-25 Deadline?

Several operational and administrative reasons led to the extension:

Changes in ITR forms following Budget 2024 amendments — inclusion of new capital gains reporting formats, revised tax credit claim sections, and additional transparency measures.
Delay in form and utility release: while ITR-1 to ITR-4 were issued in April-May, some Excel/JSON utilities arrived late. ITR-2 and ITR-3 online versions were only fully functional by June-July.
Incomplete release of ITR-5, ITR-6, and ITR-7 utilities as of early August.
Late TDS data updates in Form 26AS — normally completed by May, but delayed till June this year.

Conclusion

The CBDT’s decision to extend the ITR filing deadline for non-audit cases to 15 September 2025 offers welcome relief to taxpayers, especially given the delays in form availability and data updates. However, missing even the revised deadline can invite penalties and interest. Tax experts stress the importance of starting early, ensuring document accuracy, and using the correct ITR form to avoid complications.

By understanding the revised timelines and following best practices, taxpayers can ensure a smooth filing experience for the financial year 2024-25.

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