The Income Tax Returns (ITR) filing deadline for non-tax audit cases has been extended to September 15, 2025, for fiscal year 2024-25 (AY 2025-26). The assessment year deadline to file ITR is July 31st. It is hoped that the change will make filing taxes through computers simpler and more accurate.

Key Highlights

• The Central Board of Direct Taxes (CBDT) has extended the Income Tax Return (ITR) filing deadline for Assessment Year 2025-26 from July 31 to September 15, 2025. 
• This extension accommodates significant changes in ITR forms and allows time for system readiness and rollout of filing utilities. 

According to a press release on May 27, 2025, the CBDT moved the deadline for filing ITRs for the assessment year 2025–2026 from July 31, 2025, to September 15, 2025.

Why was ITR deadline extended?

According to the CBDT press release dated May 27, 2025, the following are the primary reasons for the extension:

Significant modifications to ITR forms: The new ITR forms for AY 2025–2026 include more stringent disclosure requirements, particularly for capital gains. Because the tax treatment varies depending on whether the asset was sold before or after July 23, 2024, filings become more complex.

Time required for seamless utility updates: These changes take time to integrate into the income tax portal's filing utility. The delay ensures that taxpayers can e-file correctly, without errors or confusion.

Coordination with TDS timelines: TDS returns for Q4 FY 2024-25 are due on May 31, 2025, and are critical for generating Form 16 and Form 26AS, which taxpayers rely on. The extension allows authorities time to ensure that these details are accurately reflected.

Significant changes have been made to the ITR Forms notified for the current assessment year in order to streamline compliance and guarantee accuracy in reporting and disclosures.

The disclosure of capital gains, which are taxed differently depending on when the capital asset is sold (before or after July 23, 2024), is one of the most important changes to the form.

The CBDT needs a lot of time to incorporate these modifications into the tool for smooth e-filing.

For the fourth quarter of fiscal year 2024–2025, the TDS filing deadline is May 31, 2025. Key forms like Form 16 and Form 26AS should appropriately reflect the details.

The deadline has been extended because accurate data presentation is critical for error-free filing.