For AY 2025-26, the ITR filing deadline for non-audit cases has been extended from July 31 to September 15, while audit cases retain the October 31 deadline. The early extension is due to delays in ITR forms/utilities, late TDS data, and changes after Budget 2024. Experts urge early filing to avoid system slowdowns, penalties, and refund delays.
ITR filing AY2025-26 deadline extended for non-audit returns – What is status for audit cases?
The last date for filing income tax returns (ITR) in non-audit cases for the financial year 2024-25 (assessment year 2025-26) was extended from July 31, 2025, to September 15, 2025. This announcement was made by the Central Board of Direct Taxes (CBDT) at the end of May 2025.
If the September 15 ITR filing deadline is missed, taxpayers will have a chance to file a belated return till December 31, 2025, but it will attract late filing fees and interest. But the deadline to file income tax returns for individuals and professionals whose accounts require audit has not been changed and it remains 31 October 2025.
This time, the government has given extension in the ITR filing deadline for non-audit cases much earlier in May-end, whereas usually such a decision comes just before the last date.
ITR filing for AY2025-26 started with much delay this year
The ITR filing this year started from 30th May 2025. Usually, the ITR filing process starts in the month of April of the assessment year. The process got delayed this year on account of significant changes introduced in the ITR forms an utilities.
Why was the deadline extended early this time?
Changes in ITR forms – Following the amendments made to the income tax rules in Budget 2024, the structure of ITR forms changed. This included new reporting of capital gains, new columns for tax credit claims, and additional data fields to enhance transparency.
Delay in forms and utilities –
Though the ITR-1 to ITR-4 forms were released in April-May, the Excel and JSON utilities did not arrive on time.
Online versions (JSON) of ITR-2 and ITR-3 were fully available in June-July.
ITR-5, 6, 7 and their utilities are yet to be released.
Delay in TDS data update – Normally, TDS and tax credit data in Form 26AS gets updated by the end of May, but this time it was available in June.
Current deadlines for audit and no-audit cases
For no-audit cases: September 15, 2025 (earlier it was July 31, 2025)
For audit cases: The deadline is currently October 31, 2025, no change.
For cases with transfer pricing reports: The deadline of November 30, 2025 remains.
Penalty rules for delay in ITR filing
Late filing till 31 December 2025: Late fee of Rs 5,000 (Rs 1,000 for those with total income less than Rs 5 lakh).
Filing after 31 December 2025: Normal ITR filing will not be considered, only belated return/updated return option will be available, along with interest and late fee applicable.
Refund claims may also be delayed.
ITR filing progress so far
According to the CBDT, more than 2.84 crore ITRs have been filed and of these, 1.13 crore returns have been processed as of August 9, 2025.
Advice to start preparing for ITR filing on time
Despite the extension of the deadline, taxpayers should not wait till the last minute. Early filing helps in many ways – slowing down of the system can be avoided, deficient documents are detected in time and there is a possibility of getting refund early.
Follow More.
