The Income Tax Department has extended the ITR filing deadline for AY 2025-26 to September 15, 2025 for individuals whose accounts don’t need auditing. Businesses requiring audits have until October 31, while cases involving transfer pricing audits get time till November 30.
1/8The Income Tax Department has extended the last date for filing returns for AY 2025-26 (FY 2024-25) to September 15, 2025. However, not all taxpayers share the same deadline—different categories of assessees have different dates to file their ITR.
2/8For individuals, HUFs (Hindu Undivided Families), AOPs (Association of Persons) and BOIs (Body of Individuals) whose accounts are not liable to audit, the due date has been extended from July 31 to September 15, 2025. This gave such taxpayers an additional 46 days to complete their filings.
3/8Businesses and professionals whose accounts need to be audited get a longer timeline. For them, the ITR filing deadline is fixed at October 31, 2025. This extra time helps them complete audit-related requirements before filing returns.
4/8In cases where assessees are required to furnish a Transfer Pricing (TP) audit report in Form 3CEB, the filing deadline is November 30, 2025. This applies to entities engaged in international transactions or specified domestic transactions.
5/8If an assessee is a partner in a firm that needs to file a Transfer Pricing audit report, the deadline also remains November 30, 2025. This ensures uniformity in compliance for both the firm and its partners.
6/8Missed the deadline? Don’t worry—taxpayers whose accounts need auditing can still file a belated return. The last date for belated ITR is December 31, 2025, but late filing attracts a penalty of up to Rs 5,000.
7/8If you miss the extended September 15 deadline, penalties apply. For taxpayers with income below Rs 5 lakh, the fine is Rs 1,000. If taxable income exceeds Rs 5 lakh, the penalty increases to Rs 5,000. In addition, interest at 1 per cenr per month may be charged on unpaid tax under Section 234A.
8/8The Finance Ministry has already given one extension, from July 31 to September 15. As per media reports, another extension is unlikely unless there are major technical glitches. With over 4 crore ITRs already filed by September 1, the pace is expected to pick up, reducing chances of another relief.