ITR filing 2025: Should tax return filing due date be extended again beyond September 15? 

The deadline for filing Income Tax Returns (ITR) for the financial year 2024–25 (assessment year 2025–26) is September 15, 2025, giving taxpayers an extra 46 days beyond the original July 31 date. With just over a month remaining, the Income Tax Department’s data shows that 2.93 crore returns have been filed since the process began in May. That leaves 33 days for non-audit category taxpayers to meet the deadline. Experts expect the pace of filings to accelerate in the coming weeks, as over 9 crore returns were filed in the last assessment year.

However, the extended deadline has not quelled calls for more time. On Wednesday, CA Himank Singla urged the government to push back not only the ITR filing due date but also deadlines for tax audits, company law audits/ROC filings, and GST annual returns.

“ITR due date should be extended! Tax Audit due date should be extended! Company law audit/ROC due date should be extended! GST Annual Filing due date should be extended! All should be done in advance to avoid last-minute chaos!” Singla said, stressing that the late release of ITR utilities has disrupted the filing calendar for professionals and taxpayers alike.

Filing ITRs on time

The Income Tax Department has pushed the due date for filing income tax returns (ITR) for the financial year 2024–25 (AY 2025–26) from July 31 to September 15, 2025, for non-audit taxpayers such as individuals and Hindu Undivided Families (HUFs). The extension aims to provide relief, but taxpayers missing this new deadline could face late fees and steep interest charges.

Revised deadlines

Non-audit cases (Individuals, HUFs): September 15, 2025

Audit cases (Section 44AB): October 31, 2025 (subject to changes)

Transfer Pricing cases (Form 3CEB): November 30, 2025 (as per CBDT updates)

Belated/Revised Returns: December 31, 2025

ITR-U (Updated Returns): January 1, 2026 – March 31, 2030 (up to 48 months)

Penalties & interest

Late Fee (Section 234F): Rs 1,000 if income is below Rs 5 lakh; Rs 5,000 if Rs 5 lakh or more.

Interest charges:

234A: 1% per month for late filing if tax is due.

234B: 1% per month from April 1 if advance tax paid is under 90% of liability.

234C: Interest for delay or shortfall in advance tax instalments.

If you miss September 15

Belated Return: File by December 31 with late fees and interest; loss carry-forward not allowed.

Revised Return: Correct errors in timely or belated filings until December 31.

ITR-U: Update returns within 48 months by paying an additional 25%–70% of due tax.

CBDT Condonation: Possible under Section 119(2)(b) in special refund or relief cases.

Tax experts warn that timely filing not only avoids penalties but also preserves loss carry-forward benefits and ensures faster refunds.