ITR-Filing Due Dates [Assmt. Year 2025-26]

🗓️ ITR Filing Due Dates [Assmt.Year 2025-26 - Fin.Year 2024-25]

For individuals, HUFs, AOPs, BOIs and entities not under audit

  • Original deadline: July 31, 2025

  • Extended deadline: September 15, 2025

For entities requiring audited accounts

  • Tax audit due date: September 30, 2025

  • ITR filing due date: October 31, 2025

For transfer pricing reporting cases (e.g. Form 92E)

  • Deadline: Sunday, November 30, 2025

For revised or belated returns

  • Last date: Wednesday, December 31, 2025, with applicable interest and late fees 

Updated returns under Section 139(8A) (ITR‑U)

  • Filing window extended up to 31 March 2030 (4 years after AY 2026 ends) per Finance Act 2025 for certain corrections.

🔍 Additional Key Details:-

  • The CBDT extended the ITR deadline from July 31 to September 15, 2025 to accommodate delays in revised ITR forms and filing utilities, as well as TDS credit reflections.

  • Interest under Sections 234B and 234C for advance tax shortfalls still applies as usual, unaffected by the extension.

  • Late filing fees under Section 234F:

    • ₹ 5,000 if total income exceeds ₹5 lakh

    • ₹ 1,000 if income ≤ ₹5 lakh.

  • Filing by September 15 avoids interest under Section 234A if self-assessment tax is paid by then