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Intro – ITR Filing Deadline
Submission of an ITR Due Date: The Income Tax Returns (ITR) for Financial Year 2024–25 (Assessment Year 2025–26) must be filed by September 15, 2025, after the Central Board of Direct Taxes (CBDT) extended the July 31 deadline earlier this year. This extension, which was issued by the CBDT in May, remains in force as of September 13, 2025.
Where the deadline stands today
To provide professionals and taxpayers more time after ITR utility and form upgrades, the CBDT formally extended the non-audit ITR filing deadline from July 31 to September 15 in Circular No. 06/2025. Despite a considerable number of filing activity and several demands for additional time from business groups and chartered accountants, as of September 13, 2025, there had been no new central government directive to extend the deadline past September 15. Therefore, unless a fresh notification is provided, taxpayers should consider September 15 to be the effective date.
Can you still file after Sept 15 — what “belated” means
Section 139(4) allows you to file a delayed return even if you miss September 15. Belated and amended returns for FY 2024–25 (AY 2025–26) can frequently be filed until December 31, 2025, despite the fact that the updated/ITR-U filing periods have different deadlines. However, there will be interest and late fees. If statutory deadlines are missed, some deductions and reliefs may not be permitted, although a late filing maintains the claim to a refund.
Penalties, interest and other traps to avoid
If the September 15 deadline is missed, there will be immediate financial repercussions:
- For late returns, the Section 234F late charge can reach ₹5,000 (it is lowered to ₹1,000 if the total income is less than ₹5 lakh).
- Sections 234A, 234B, and 234C allow for the assessment of interest on past-due or unpaid taxes, which would increase the total liability.
- According to tax experts, even with the extension of the filing window, the deadline for depositing self-assessment or unpaid tax without interest often remained early. In order to prevent punitive interest, taxpayers were urged to settle their debts by the original due dates.
Who’s asking for another extension—and why
Industry groups, certain state lawmakers, and practitioners have called for a further extension, particularly for areas affected by flooding, audit cases, and those awaiting utility reconciliation. Non-audit deadlines are being moved to late September or the end of September, while audit timelines are being extended into November or December. The CBDT had not yet approved another nationwide extension as of September 13, however local pleas (such as those from Punjab officials reporting flood disruptions) and petitions from CA organizations were being considered by the media and business circles.
Practical checklist for taxpayers (do this before Sept 15)
It is necessary to reconcile Form 26AS/TDS statements with bank interest figures.
- Pay down any outstanding self-assessment taxes or advance tax deficiencies before the deposit date to reduce interest.
- Maintain e-verification or acknowledgment (ITR-V) records and use trustworthy filing platforms or the Income Tax Department’s e-filing website.
- If you live in an area devastated by a disaster or are genuinely unable to file, note your reasons. In the past, petitions and pleas for relief have been granted under specific conditions.
Key Takeaways
- With a July 31 CBDT extension, the operational ITR must be filed by September 15, 2025.
- No countrywide extension past September 15 had been announced as of September 13, 2025; submit by the deadline or face penalties.
- There will be penalties and interest even if late filing is allowed until December 31, 2025; pay any overdue taxes as soon as you can to lower interest.
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