Key Highlights

• CBDT extends ITR filing deadline to September 15, 2025, due to revised forms and system updates.
• Extension excludes high-income individuals and specific professionals; they must adhere to original July 31 deadline.

The income tax department has provided some relief to many taxpayers by extending the ITR filing deadline. However, if your accounts are being audited, this relief does not apply to you. You must stick to the original dates.

WHAT IS THE NEW ITR DEADLINE FOR MOST TAXPAYERS?

For individuals who are salaried and do not require an audit of their accounts, the deadline for filing the ITR for the fiscal year 2024-25 (Assessment Year 2025–26) has been moved to September 15th. The previous deadline was July 31, 2025.

For those who usually start the process after obtaining their Form 16, which employers normally provide in mid- to late-June, this is good news. This used to leave little time for filing returns. 

The extension gives these taxpayers more breathing room.

WHY WAS THE DEADLINE EXTENDED?

The government postponed the release of ITR forms this year. Normally, the forms and utilities (tools for filing online) are made available by early April. However, this time, the forms arrived nearly a month late, and the online utilities are still being updated.

According to CA (Dr) Suresh Surana, "This decision was made in light of significant structural and content changes in the ITR forms, which necessitated additional time for system development and utility integration."

"Moreover, with TDS credits expected to appear only in early June, the effective return filing window was limited. The extension aims to make the filing process more efficient and accurate, while also addressing stakeholder concerns. It is expected that a formal notification will follow," he stated.

Also Read: New Tax Bill 2025: Nil TDS Certificates Removed for All Taxpayers

WHO WILL NOT HAVE EXTRA TIME TO FILE AN ITR?

If your accounts must be audited, the new extension does not apply to you. Your deadlines stay the same.

Your tax audit report must be submitted by September 30, 2025. Furthermore, taxpayers whose accounts are being audited must file their ITR by October 31 or November 30, if transfer pricing applies.

These dates are fixed and have not been changed.

Meanwhile, if you miss the ITR deadline of September 15, 2025, you can still file a belated return. You'll have until December 31, 2025, but you may face a penalty of up to Rs 5,000.

If you miss both of those chances, the final opportunity to file an updated return, known as ITR-U, is available until March 31, 2026.