Taxpayers need to stay informed about the deadline for filing Income Tax Returns (ITR). The Income Tax Department has extended the deadline for certain taxpayers from July 31, 2025, to September 15, 2025. However, this extension does not apply to all taxpayers. Many individuals will still need to adhere to the original deadline to avoid significant penalties.

This extension is granted to taxpayers who are not required to undergo an audit of their accounts. Typically, this group includes salaried individuals, pensioners, and Non-Resident Indians (NRIs). These taxpayers now have until September 15, 2025, to file their ITR instead of the previous deadline.

Usually, the government releases ITR forms in the first week of April each year, allowing ample time for taxpayers to file their returns. However, this year, the forms were released nearly a month late, and significant changes were made to them. Consequently, the Central Board of Direct Taxes (CBDT) decided to extend the deadline for the convenience of taxpayers.

For many taxpayers, the ITR filing deadline remains unchanged. This group includes those who must have their accounts audited. These individuals are required to submit their audit reports and file their ITR by the established deadlines.

• Deadline for submitting tax audit reports (Section 44AB, if transfer pricing does not apply): September 15, 2025


• Deadline for filing ITR for audited accounts: October 31, 2025


• Deadline for ITR when transfer pricing applies: November 30, 2025


• Deadline for filing belated or revised returns: December 31, 2025

These dates remain unchanged. Therefore, if you are among those required to have an account audit, you must file your return by the original deadline.

If a taxpayer fails to file their ITR on time, they can still submit a belated return by December 31, 2025. However, this may incur a penalty of up to ₹5,000.