Filing an Income Tax Return (ITR) is a crucial annual obligation for taxpayers in India. It is the formal declaration of income earned, taxes paid, and any outstanding liabilities for a given financial year. Timely filing ensures compliance, reduces the risk of penalties, and enables taxpayers to receive refunds promptly.
Last Day to File ITR
The last day to file Income Tax Return (ITR) for the Financial Year (FY) 2024-25, Assessment Year (AY) 2025-26, has been officially extended to September 15, 2025, from the original deadline of July 31, 2025.
This extension, granted by the Central Board of Direct Taxes (CBDT), primarily benefits individuals, Hindu Undivided Families (HUFs), and other non-audit taxpayers, allowing them additional time to file their returns without late penalties. However, businesses requiring tax audits must still file by October 31, 2025, while those with international or specified domestic transactions have a November 30, 2025, deadline.
Last Date to File ITR for Different Categories
| Category of Taxpayer | Original Due Date | Extended Due Date |
| Individuals / HUF / AOP / BOI (Non-audit assessees) | July 31, 2025 | September 15, 2025 |
| Businesses Requiring Audit | October 31, 2025 | October 31, 2025 |
| Businesses with International/Specified Domestic Transactions | November 30, 2025 | November 30, 2025 |
| Filing Revised Returns | December 31, 2025 | December 31, 2025 |
| Filing Belated/Late Returns | December 31, 2025 | December 31, 2025 |
Consequences of Missing the Deadline
Taxpayers missing the September 15 deadline for ITR filing can still submit belated returns until December 31, 2025, but with certain penalties:
- Late filing fees up to ₹5,000 (reduced to ₹1,000 if income is below ₹5 lakh)
- Interest at 1% per month on outstanding tax dues under Section 234A
- Delays in refund processing
Filing beyond December 31 is generally not permitted without special approval and may attract additional penalties.
Tips for Timely ITR Filing
- Gather all documents, including Form 16, bank statements, and TDS certificates, early.
- Cross-check Form 26AS for accurate tax deduction records.
- Select the appropriate ITR form based on income type.
- File your ITR early to avoid last-minute technical issues on the filing portal.
Conclusion
The extension of the ITR filing deadline to September 15, 2025, provides significant relief for taxpayers in managing their finances prudently. It ensures taxpayers can file accurate and comprehensive returns without penalty. Early planning and timely submission remain the best ways to avoid hardships during tax season.
FAQs
What is the last date to file ITR for FY 2024-25?
The last date for most individual and non-audit taxpayers is September 15, 2025.
Can I file ITR after the extended deadline?
Yes, a belated return can be filed until December 31, 2025, with applicable late fees and interest.
Are there penalties for late filing?
Yes, penalties up to ₹5,000 and interest on outstanding tax apply after deadlines.
What are the deadlines for auditing taxpayers?
Audit taxpayers must file ITR by October 31, 2025, with no extension announced.
