ITR filing deadlines for different taxpayers for FY 2024-25 | Fusion - WeRIndia

The Income Tax Department has extended the ITR filing deadline for Financial Year 2024-25 (Assessment Year 2025-26) for certain taxpayers.

As per the official announcement made on 23 July 2025, the new timelines vary based on the type of taxpayer and nature of income.

Here’s a breakdown of the updated deadlines and what each category of taxpayer needs to know.

September 15, 2025: For Individuals and Non-Audited Entities

The deadline has been extended to September 15, 2025, for taxpayers not required to get their accounts audited.

This includes:

• Salaried individuals
• Pensioners
• HUFs
• Freelancers or professionals below the audit threshold

The previous deadline for these taxpayers was July 31, 2025, but the Central Board of Direct Taxes (CBDT) extended it by 45 days.

The extension comes in response to recent changes in ITR forms and the time needed to roll out updated filing utilities.

October 31, 2025: For Audited Taxpayers

Taxpayers required to audit their accounts, such as companies, proprietorships, and partners in firms, must submit their audit report by September 30, 2025, and file their ITRs by October 31, 2025.

As of now, no extension has been announced for these dates.

November 30, 2025: For Taxpayers with International or Specified Domestic Transactions

Taxpayers involved in international transactions or certain specified domestic transactions under Section 92E must file their ITR by November 30, 2025.

Their audit report must be filed by October 31, 2025. These deadlines also remain unchanged.

December 31, 2025: Belated Return Deadline

If any taxpayer misses their applicable ITR deadline, they can still file a belated return by December 31, 2025.

However, late filing comes with penalties:

• ₹1,000 if total income is below ₹5 lakh
• ₹5,000 if total income exceeds ₹5 lakh

Additionally, losses under capital gains or business income cannot be carried forward if you file late.

Also, taxpayers must pay 1% interest per month on unpaid taxes after the original due date.

Image by Mohamed Hassan from Pxhere (Free for commercial use / CC0 Public Domain)

Image Published on January 13, 2019

Image Reference: https://pxhere.com/en/photo/1566431