ITR Filing Due Date FY 2024-25 (AY 2025-26)

The due date for filing Income Tax Returns (ITR) for individuals (non-audit cases) for FY 2024-25 (AY 2025-26) is 16th September 2025. Missing this deadline can result in interest charges under Section 234A and a late filing fee of up to ₹5,000 under Section 234F.  

The Central Board of Direct Taxes (CBDT) has extended the Income Tax Return (ITR) filing deadline by one day, from September 15 to September 16. This decision came after several chartered accountants and tax experts highlighted issues such as technical glitches on the e-filing portal, delays in the release of Excel utilities, and other filing-related challenges.

Taxpayers are now advised to complete their ITR filing by September 16, before 12 midnight to avoid any penalties.

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Last Date to File ITR for AY 2025-26

For FY 2024–25 (AY 2025–26), the ITR filing deadline for non-audit taxpayers has been extended to 16 September 2025, from the earlier due date of 15 September 2025.  If you are unable to file by the due date, a belated return can still be filed until 31st December 2025, but with applicable late fees and interest.    

ITR Filing Start Date for FY 2024-25 (AY 2025-26)

When is the Deadline to File Income Tax Returns (ITR)?

ITR Filing Deadline for FY 2024-25 (AY 2025-26): Under the Income Tax Act, 1961, the due date for filing Income Tax Returns (ITRs) differs based on the type of taxpayer. For the financial year 2024–25, the Income Tax Department has extended the ITR filing deadline for certain categories.

The last date to file ITR has been extended earlier from July 31, 2025, to September 15, 2025 for: Individual taxpayers, Hindu Undivided Families (HUFs), Professionals and other taxpayers whose accounts are not subject to audit. Now, CBDT again extended the due date to  September 16th, 2025.

This extension was made to accommodate changes introduced in the Income Tax Act through Budget 2024, and to provide additional time for compliance in light of system updates and changes in tax return forms.

Other categories of taxpayers, such as those whose accounts must be audited or who are required to file reports under international taxation provisions, continue to follow their standard deadlines, unless a separate notification is issued.

Extended ITR Filing Deadline for Non-Audit Taxpayers (FY 2024–25)

In the press release dated May 27, 2025, the Central Board of Direct Taxes (CBDT) has officially extended the due date for filing Income Tax Returns (ITR) for the Financial Year 2024-25 (Assessment Year 2025-26). The original deadline of 31st July 2025 has been extended to 15th September 2025.

This extension provides relief to individual taxpayers (not subject to audit) and others who were required to file their returns by July 31. The move comes in response to representations received from stakeholders and is aimed at easing compliance and providing sufficient time for accurate return filing.

The CBDT has further extend the due date for filing of ITRs for AY 2025-26 from 15th September ,2025 to 16th September,2025.  

Key Points from the Update:

• Applicable To: Individuals and non-audit assessees.
• Previous Due Date: 15th September 2025.
• Revised Due Date: 16th September 2025.
• Reason for Extension: To provide additional time for filing and to accommodate requests from taxpayers and professionals.

Click this to learn more about the CBDT due date extension for ITR filing for FY 2024-25

Here is the official CBDT Press Release regarding the ITR Filing Due Date extension for FY 2024-25, 

Income Tax Deadline for Taxpayers Requiring Audit (FY 2024–25)

Taxpayers whose accounts are mandatorily subject to audit must file their Income Tax Returns (ITRs) for FY 2024–25 (AY 2025–26) by 10th December 2025. This group typically includes companies, proprietorship firms, and working partners in firms, among others.

To meet this deadline, these taxpayers must submit their Tax Audit Reports by 10th November 2025. Filing the audit report on time is a prerequisite for submitting the ITR.

The CBDT has officially extended both the Tax Audit Report and ITR filing deadlines to provide relief to taxpayers and professionals facing practical challenges in meeting compliance timelines.

Click here to know more about the Tax Audit Due Date for FY 2024- 25

ITR Due Date for Taxpayers with International Transactions (FY 2024–25)

Taxpayers who have engaged in international transactions or specified domestic transactions during FY 2024–25 and are required to furnish a report under Section 92E must file their Income Tax Return (ITR) by November 30, 2025.

To meet this deadline, they must submit their transfer pricing audit report by October 31, 2025. Filing this report is mandatory before submitting the ITR.

As of now, the Income Tax Department has not granted any extension for this category of taxpayers. Timely compliance remains essential to avoid penalties.

Deadline for Filing Belated ITR (FY 2024–25)

If a taxpayer misses the original ITR filing deadline, they can still file a belated return under the Income Tax Act. A belated ITR can be submitted after the due date but before December 31 of the assessment year.

For FY 2024–25 (AY 2025–26), the last date to file a belated return is December 31, 2025, regardless of the taxpayer category.

Made an Error in Your ITR? Deadline for Filing Revised Return (FY 2024–25)

If you’ve made a mistake in your original ITR—such as omitting income, claiming incorrect deductions, or entering wrong details—you can correct it by filing a revised return under Section 139(5) of the Income Tax Act.

The deadline to submit a revised return is December 31 of the relevant assessment year. For FY 2024–25 (AY 2025–26), the last date to file a revised ITR is December 31, 2025.

Filing an Updated Return: Timeline & Conditions (FY 2024–25)

If you missed both the original and belated ITR filing deadlines, you can still file your return using the updated return option under Section 139(8A) of the Income Tax Act.

What’s New:

As per Budget 2025, taxpayers now have 48 months (4 years) from the end of the relevant assessment year to file an updated return, extended from the earlier 24-month window.

However, filing an updated return attracts additional tax liabilities:

• 60% additional tax if filed in the 1st year after the assessment year.
• 70% additional tax if filed in the 2nd year after the assessment year.

Example:

Let’s say you were required to file your ITR for FY 2024–25 (AY 2025–26) by September 15, 2025. If you missed both the original and belated deadlines (i.e., December 31, 2025), you can still file an updated return starting from April 1, 2026, until March 31, 2030.

The additional tax will depend on the year in which you file this updated return.

Are you wondering, 'Can I file ITR for the last three years now?' Discover everything you need to know in our comprehensive guide!

Income Tax Filing Due Dates for FY 2024-25 (AY 2025-26)

In the table below, we have given the taxpayer category and the respective last date to file itr 2025:

Due Dates for Paying Advance Tax Instalments for FY 2024-25

Income tax compliance involves several essential income tax return deadlines, including filing tax returns and timely payment of advance tax instalments. For the financial year 2024-25, taxpayers must adhere to specific due dates for advance tax payments:  

Due Date	Nature of Compliance	Tax to be Paid
15th June	First Instalment	15% of tax liability
15th September	Second Instalment	45% of tax liability
15th December	Third Instalment	75% of tax liability
15th March	Fourth Instalment	100% of tax liability
15th March	Presumptive Scheme	100% of tax liability

**Due dates for paying advance tax instalment for FY 2024-25 has yet to be updated

Penalties for Missing the Original ITR Filing Deadline (FY 2024–25)

 If you fail to file your Income Tax Return (ITR) by the original due date, you may be subject to penalties and interest under the Income Tax Act, 1961.  

Late Filing Fee – Section 234F

A flat late fee of ₹5,000 is levied if the ITR is filed after the due date (e.g., after September 15, 2025, for non-audited taxpayers).  

However, if your total taxable income is below ₹5 lakh, the late fee is reduced to ₹1,000.Note: This fee is applicable even if no additional tax is payable.  

Interest on Tax Dues – Section 234A

If you have unpaid self-assessment tax, interest under Section 234A is charged at 1% per month (or part thereof) on the outstanding tax amount from the due date until the date of actual payment.  

Advance Tax Defaults – Sections 234B & 234C

If you fail to pay advance tax or pay it late, additional interest is charged:

• Section 234B: For a shortfall in advance tax payment (less than 90% of the total tax liability).
• Section 234C: For deferred or missed instalment payments of advance tax.

The interest under these sections is also levied at 1% per month.

 Click here to learn more on Penalty for Late Filing Income Tax Returns.

Financial Year (FY) and Assessment Year (AY) in Income Tax

The Financial Year (FY) and Assessment Year (AY) are essential terms in income tax filing and assessment:

• Financial Year (FY): Also known as the fiscal year, it is the period during which income is earned. For example, FY 2023-24 spans from 1st April 2023 to 31st March 2024. During this period, individuals and entities earn income that will be assessed for tax purposes.
• Assessment Year (AY): This is the year immediately following the financial year in which the income is earned. It is the year taxpayers file their income tax returns, declaring their income, deductions, exemptions, losses, etc., incurred or made during the previous financial year (FY). For instance, for income earned during FY 2023-24, the assessment year would be AY 2025-26, from 1st April 2025 to 31st March 2026.

Click here to learn about "Tax Year"

Why You Should File Your Income Tax Return (ITR) Before Deadline?

• Avoid Penalties and Interest Charges: Filing on or before the income tax return deadline prevents penalties under various sections of the Income Tax Act. Late filing can attract penalties up to Rs. 5,000 for income above Rs. 5 lakh and Rs. 1,000 for income up to Rs. 1 lakh.
• Accurate Tax Reporting: Early filing allows sufficient time to gather necessary documents, ensuring your tax return is precise and complete, minimising errors or omissions.
• Claiming Refunds: Prompt filing before the income tax return due date lets you claim refunds promptly if you've overpaid taxes. Early submission expedites the processing of refunds by the Income Tax Department.
• Loss Adjustment: Timely filing on or before the last date of the income tax return 2025 permits carrying forward losses incurred during the year to offset future profits, thereby reducing tax liabilities in subsequent years.
• Verification Within 30 Days: After filing, verification of the ITR within 30 days is mandatory. Early submission allows ample time to verify and rectify any errors promptly.
• Maintaining a Good Credit Score: Banks and financial institutions often require ITR to prove economic stability for loan or credit card applications. Filing the ITR on or before the  last date of income tax return 2025 demonstrates financial discipline, enhancing your creditworthiness.
• Avoiding Last-Minute Rush: Filing before the income tax return deadline in 2025 eliminates the stress and risks associated with last-minute submissions, ensuring compliance with tax laws without haste.
• Effective Financial Planning: Filing the ITR before the last date of income tax return 2025 facilitates better financial planning for the next fiscal year based on accurate tax obligations and potential refunds.

What should you do if you miss the Income tax return deadline?

• File a Belated Return: Under Section 139(4) of the Income Tax Act, you can file a belated return. However, this late filing incurs penalties and interest charges, and you cannot carry forward losses except for those related to house property.
• ITR-U (Updated Return): Introduced under the Finance Act 2022, ITR-U allows taxpayers to update their income tax returns within two years from the end of the relevant assessment year. This option is beneficial for correcting omissions or errors in original or overdue returns.

Start your ITR filing today to avoid last-minute hassles and ensure compliance with tax regulations.

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Conclusion

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Income Tax Slabs and Rates for FY 2025-26 (AY 2026-27)