ITR Filing Deadline for FY 2024-25 Extended to September 15 — What You Need to Know
- Shivani Garg
- 13 September 2025
Introduction
The Central Board of Direct Taxes (CBDT) has extended the deadline for filing Income Tax Returns (ITR) for Financial Year 2024-25 (Assessment Year 2025-26). This move provides relief to taxpayers facing challenges due to delays in updated ITR forms and utility tools.
Background
Original deadline for non-audit cases: 31 July 2025.
Extended deadline: 15 September 2025.
Applies mainly to individuals, Hindu Undivided Families (HUFs), salaried taxpayers, and others not requiring audits.
Audit-required entities continue to follow later deadlines, such as 31 October 2025 or as specified.
Extension was necessary due to technical delays in ITR forms, utilities, and system readiness.
Key Developments
New deadline: 15 September 2025.
Reason for extension: Delay in release of updated ITR utilities and system readiness.
Categories covered: Non-audit taxpayers (individuals, HUFs, etc.).
Audit taxpayers: Continue under existing due dates.
Penalties & Consequences (After 15 September 2025)
Late Fees (Section 234F):
₹5,000 if income > ₹5 lakh.
₹1,000 if income ≤ ₹5 lakh.
Interest (Section 234A): Payable on unpaid taxes from original due date until filing.
Belated Return: Allowed until 31 December 2025.
Updated Return (ITR-U): Can correct errors/omissions until 31 March 2030.
Important Caveats
Tax payment deadline unchanged: Final/self-assessment tax must still be paid by 31 July 2025, despite the filing extension.
Correct ITR form mandatory: Wrong form = defective return.
Documents to reconcile: Form 26AS, AIS, TDS/TCS statements.
Avoid last-minute rush: System load/technical issues likely closer to deadline.
Current Situation
The extension provides short-term relief but does not defer tax liability. Taxpayers must ensure timely payment and accurate filing using the updated utilities. Professionals caution that delays in filing close to the deadline may still cause issues due to heavy portal traffic.
Conclusion
The extension to 15 September 2025 offers additional time for compliance, but taxpayers should remain proactive: pay taxes on time, use correct forms, and file early to avoid penalties, interest, or defective returns.
