ITR Filing Deadline Extended to September 15, 2025: Who Needs to File and Penalty Rules

The due date to file Income Tax Returns (ITR) for AY 2025-26 is now September 15, 2025. Normally, the last date is July 31, but this year the Income Tax Department granted an extension due to changes in ITR forms and Excel utilities that required additional backend updates.

Also Read: Is the new Income Tax law more accessible? Explained

Who Needs to File

The extended deadline applies to non-audit taxpayers. This includes:

• Individuals and Hindu Undivided Families (HUFs) earning through salary, pension, house property, capital gains, or other sources.
• Small business owners and professionals under presumptive taxation (Sections 44AD, 44ADA, 44AE) with turnover below audit thresholds.

Will Deadline Extend Again?

Currently, there is no update from the Income Tax Department about another extension. Taxpayers should plan to file by September 15, 2025, to avoid last-minute technical glitches or late penalties.

How to File ITR

To file your returns, visit incometax.gov.in
Log in using your PAN/Aadhaar and password, then follow these steps:

• Go to e-File → Income Tax Return → File ITR.
• Choose AY 2025-26 and select the correct ITR form.
• Review auto-filled details like salary, TDS, and bank interest.
• Add other income, claim deductions, and pick your tax regime (Old/New).
• Submit after verifying all details.

Tax Compliance Rising

According to CBDT data, tax compliance has grown steadily. By July 31, 2024, for AY 2024-25, 7.28 crore ITRs were filed—up 7.5% from the 6.77 crore ITRs in AY 2023-24. This highlights India’s expanding taxpayer base.

Late Filing Penalty

If you miss the September 15, 2025 deadline, late fees apply:

• Rs.5,000 penalty for most taxpayers.
• Rs.1,000 penalty if total income is below Rs.5 lakh.
• Additionally, unpaid taxes attract 1% monthly interest until cleared.

Also Read: What is a zero income? Filing Nil ITR on zero income will be a profitable deal