The Central Board of Direct Taxes (CBDT) has announced an early extension in the income tax return (ITR) filing deadline for non-audit cases for the financial year 2024–25 (assessment year 2025–26). The last date, which was originally set for July 31, 2025, has now been moved to September 15, 2025. The notification was issued in late May this year—significantly earlier than the usual last-minute extensions that often arrive in late July.
Taxpayers who miss the September 15 deadline can still submit a belated return until December 31, 2025, but such filings will attract late fees and interest. The deadline for individuals and professionals whose accounts require auditing remains unchanged at October 31, 2025. Cases involving transfer pricing reports must be filed by November 30, 2025.
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Why Was the Extension Announced Early?
The government attributed the decision to a combination of delays and procedural changes:
- Major changes to ITR forms: Amendments announced in Budget 2024 brought structural modifications to the forms. Taxpayers now have to provide additional disclosures, including new capital gains reporting formats, expanded columns for tax credit claims, and more detailed financial data to improve transparency.
- Delayed release of utilities: While ITR-1 to ITR-4 forms were issued between April and May, the crucial Excel and JSON utilities for filing were not ready in time. Online JSON versions for ITR-2 and ITR-3 became fully operational only in June and July. Utilities for ITR-5, ITR-6, and ITR-7 are still pending release.
- Lag in TDS data updates: Tax credit and TDS data in Form 26AS, which typically becomes available by the end of May, was only updated in June this year, further delaying the readiness for filing.
Current ITR Filing Deadlines (AY 2025–26)
- Non-audit cases: September 15, 2025 (extended from July 31)
- Audit cases: October 31, 2025 (unchanged)
- Cases with transfer pricing reports: November 30, 2025
Penalty Rules for Delayed Filing
- Till December 31, 2025: Late fee of ₹5,000 (₹1,000 if total income is below ₹5 lakh).
- After December 31, 2025: Only belated or updated returns will be allowed, with interest and late fees applicable. Refund processing may also be delayed.
Filing Progress So Far
CBDT data shows that as of August 9, 2025, more than 2.84 crore ITRs have been filed, with 1.13 crore returns already processed.
Experts Urge Taxpayers Not to Delay
Tax experts advise against waiting until the extended deadline, warning that last-minute filing often coincides with system slowdowns and longer processing times. Filing early allows taxpayers to identify missing documents in time and increases the chances of receiving refunds sooner.
Read More: GST Composition Scheme Simplified for Small Taxpayers: Here’s What You Need to Know
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
