The Extended Deadline for Non-Audit Cases
For the financial year 2024–25 (AY 2025–26), the Income Tax Department has extended the last date to file Income Tax Returns (ITR) for non-audit cases to 15 September 2025.
This covers salaried employees, pensioners, freelancers, and other individuals or HUFs whose accounts do not require an audit.
Filing Status Till Date
- Against an estimated 8 crore returns, only about 4.2 crore ITRs have been filed till now.
- This means nearly half of taxpayers are still pending.
- In early August 2025, about 2.5 crore returns had been filed, with more than 2.4 crore verified and over 1 crore already processed. The pace must increase rapidly if everyone is to meet the September deadline.
Why You Should Not Delay
a) Self-Assessment Tax Payment Cutoff
While the filing date has been extended to 15 September 2025, the self-assessment tax payment was required by 31 March 2025.
Any tax paid after 31 March attracts interest under Section 234A, even if you file your ITR within the extended timeline.
b) Penalties for Late Filing
If you miss the deadline, penalties under Section 234F apply:
| Date of Filing | Late Fee |
|---|---|
| Filed after 15 September but before 31 December 2025 | ₹5,000 if total income more than 5 Lakh ₹1,000 if total income upto ₹5 lakh |
c) Loss of Benefits
- Filing after the due date means you cannot carry forward certain losses (like capital loss, business loss, etc.).
- Refunds may also get delayed if you file late.
d) Verification Within 30 Days
Your ITR is not valid unless verified.
Taxpayers must complete e-verification or send ITR-V within 30 days of filing; otherwise, the return will be treated as invalid.
Updated ITR Forms for AY 2025–26
The Income Tax Department has already notified all 7 ITR forms (ITR-1 to ITR-7) for this assessment year. Key updates include:
- Revised capital gains reporting format.
- Enhanced disclosure requirements for certain taxpayers.
- Simplified sections for salaried individuals.
Make sure you select the correct form based on your income type.
Quick Filing Tips
- Pay all outstanding taxes first (with interest, if applicable).
- Use pre-filled data from the Income Tax portal but cross-check Form 16, Form 26AS, and AIS.
- File well before the deadline to avoid last-minute portal rush.
- Verify your ITR immediately after filing to ensure validity.
- Keep acknowledgment and proof of payment safe for future reference.
How to file Income Tax Returns:
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