ITR Deadlines AY 2025-26: Complete List Of Extended Due Dates For Every Taxpayer

Written ByAnupama Jha
Published: Sep 03, 2025, 02:35 PM IST|Updated: Sep 03, 2025, 02:35 PM IST
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.

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.

Income Tax Return Deadlines for AY 2025-261/8

Income Tax Return Deadlines for AY 2025-26

The 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.

 

Extended Deadline for Individuals2/8

Extended Deadline for Individuals

For 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.

 

Due Date for Businesses and Professionals3/8

Due Date for Businesses and Professionals

Businesses 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.

 

Transfer Pricing Audit Cases4/8

Transfer Pricing Audit Cases

In 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.

 

Partners in Firms with TP Audit5/8

Partners in Firms with TP Audit

If 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.

 

Belated Return Option6/8

Belated Return Option

Missed 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.

 

Penalties for Late Filing7/8

Penalties for Late Filing

If 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.

 

Will the Government Extend the Due Date Again?8/8

Will the Government Extend the Due Date Again?

The 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.