Income Tax Return (ITR) submission deadline for the assessment year 2025-26 has been pushed back from July 31, 2025, to September 15, 2025.

Income Tax Return (ITR) submission deadline for the assessment year 2025-26 has been pushed back from July 31, 2025, to September 15, 2025.

The Central Board of Direct Taxes (CBDT) has announced an extension of the deadline for filing Income Tax Returns (ITRs) for the Assessment Year (AY) 2025-26. The new deadline is from July 31, 2025, to September 15, 2025.

The extension comes as a response to the extensive changes made to the ITR forms for AY 2025-26, which required additional time for system integration. This includes delays in the release of Excel utility forms (for ITR-1, ITR-2, ITR-3, and ITR-4), system upgrades, and technical preparations to ensure a smoother filing process and reduce the compliance burden on taxpayers.

Individuals, Hindu Undivided Families (HUFs), Associations of Persons (AOPs), and Bodies of Individuals (BOIs) in non-audit cases will benefit from this extension. The aim is to provide them with enough time to adapt to the revised ITR formats and utilize the updated filing systems, ensuring a more accurate and smooth filing experience.

Businesses requiring audits have been given a deadline of October 31, 2025, while cases subject to transfer pricing provisions have a deadline of November 30, 2025. Belated or revised return filers can file till December 31, 2025.

Taxpayers filing by the extended deadline will not be liable for interest under Section 234A of the Income Tax Act, 1961, which normally imposes interest for late filing if there is outstanding self-assessment tax.

In summary, the extension of the ITR filing deadline aims to address concerns about tight timelines, provide a smooth and convenient filing experience for taxpayers, and ensure the accuracy and integrity of the ITR filing process. A formal notification regarding this decision will be issued separately.

| Category | New Deadline | Reason for Extension | |----------------------------------|--------------------|-----------------------------------------------------------| | Individuals, HUFs, AOPs, BOIs (non-audit cases) | September 15, 2025 | Recent updates in ITR forms and system integration delays | | Businesses requiring audit | October 31, 2025 | - | | Transfer pricing cases | November 30, 2025 | - | | Belated or revised returns | December 31, 2025 | - |

[1] CBDT Official Website [2] Income Tax Department Notification [3] Finance Act, 2024

Businesses and individuals, particularly non-audit cases, now have extended deadlines due to the recent changes in ITR forms. The new deadlines are from July 31, 2025, to September 15, 2025, for individuals, Hindu Undivided Families (HUFs), Associations of Persons (AOPs), and Bodies of Individuals (BOIs), while businesses requiring audits have been given a deadline of October 31, 2025, and cases subject to transfer pricing provisions have a deadline of November 30, 2025. This extension aims to ensure a smooth and accurate filing process for all involved in the financial business of taxation.

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