ITR Filing Due Date 2025 India: Deadline, Penalties & How to File
ITR Filing Due Date in India 2025: What You Must Know, Before It’s Too LateSummary: The deadline to file Income Tax Returns (ITR) for Assessment Year 2025-26 (Financial Year 2024-25) has been extended. Key dates, penalties, who must file, how to file, and what happens if you miss the deadline. Read till the end to avoid mistakes.Why paying attention to the ITR due date is important
- Missing the ITR deadline means financial penalties, interest, and loss of certain rights (like carry-forward of losses).
- Filing early helps ensure refunds are processed sooner.
- With updates/new tax regulations/forms each year, missing deadlines becomes riskier.
- For many people, especially professionals, self-employed, or those with multiple sources of income, there’s a lot to keep track of.
What’s happening now: Latest updates for 2025
Here’s what the newest announcements by the Income Tax Department (CBDT) say, for AY 2025-26 (i.e. FY 2024-25):
- The original deadline for non-audit taxpayers (like salaried individuals, pensioners etc.) was 31 July 2025.
- That deadline was extended to 15 September 2025.
- Because of portal glitches and high traffic, it was extended again to 16 September 2025.
- For taxpayers who require audit (businesses needing “books of accounts”), the due date is 31 October 2025.
- Transfer-pricing or specific international/domestic transaction (where audit plus special reporting required) taxpayers may have 30 November 2025 deadlines.
So, if you fall in the non-audit category, your final “safe” date is 16 September 2025. After that, you’ll be filing a belated return.
Who needs to file ITR (basic criteria)
You must file an ITR if any of these apply:
- You have taxable income during FY 2024-25 (salary, interest, house property, business, capital gains etc.).
- Even if your income is below the taxable limit but you want to claim a refund or carry forward losses.
- If TDS (tax deducted at source) is done and you want to ensure correct credit.
- If you want to claim deductions under sections like 80C, 80D, etc.
- If you are a resident & have foreign assets or income.
- If audit is required in your case.
If uncertain, check the official Income Tax India site or consult a tax professional.
Key due dates you must mark
| Category | Due Date for AY 2025-26 (FY 2024-25) | Notes |
|---|---|---|
| Non-audit individual / HUF / AOP / BOI | 16 September 2025 | Last date for filing ITR without penalty (after original dates were extended) |
| Taxpayers requiring audit | 31 October 2025 | Must maintain audited accounts; applicable to businesses etc. |
| Transfer pricing / Special reporting cases | 30 November 2025 | If international/domestic transactions fall under certain rules. |
| Belated returns | 31 December 2025 | If you miss deadline above, you can still file a belated return until this date, with fees & penalties. |
What happens if you miss the deadline
Filing after 16 September 2025 for non-audit cases (or after the relevant due date for audit/special cases) means:
1. Late‐fee under Section 234F
- If your total income ≤ ₹5 lakh, late fee = ₹1,000.
- If your total income > ₹5 lakh, late fee = ₹5,000.
2. Interest under Sections 234A / 234B / 234C
- Interest accrues on unpaid tax amount (or amount where advance tax shortfall etc.). Even if you file belatedly, interest calculations begin from after the original deadline.
3. Loss of certain benefits
- Carry-forward of losses (except house property or depreciation losses) may be disallowed.
- Some deductions (HRA, LTA etc.) and tax regime choice may be affected. If you don’t file on time, you may lose ability to opt old regime of taxation in some cases.
4. Delays in refunds
- If you are owed refund, filing belated or late can slow the process. Refund may take longer (20-45 days or more).
5. Other consequences
- Loss of financial discipline signal — some loans, visa, or other documentation may require proof of filing returns.
- In rare severe cases, ongoing non-compliance may attract notices.
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How to file your ITR: Step by Step (non-audit individual)
If you fall in the category that does not require audit, here’s how to file:
- Gather all relevant documents: salary slips, bank interest statements, house property income (if any), capital gains, proof of deductions (80C, insurance, medical etc.), PAN, Aadhaar, bank details for refund.
- Log in to the Income Tax e-filing portal (incometax.gov.in).
- Select the correct ITR form (e.g. ITR-1, ITR-2 etc.) depending on your income sources.
- Pre-fill (portal fetches some details automatically). Review carefully.
- Fill in income, deductions, taxes already paid (TDS, advance tax) etc.
- Calculate tax liability / refund.
- Submit the return. Then do e-verification (via Aadhaar, net banking, OTP etc.). This is mandatory. Without verification your return is not valid.
- If you are filing after the deadline (belated return), note there will be late fee, interest etc. but you must still complete the same process.
Latest government support & portal updates
- Because of reports of technical glitches on the e-filing portal (slow loading, timeouts etc.), the CBDT extended the non-audit due date to 16 September 2025.
- The number of ITRs filed has crossed 7.3 crore as of 15 September 2025, surpassing last year.
Frequently Asked Questions
Q: What is the final due date to file ITR for FY 2024-25 (AY 2025-26)?
Ans: For individual taxpayers / non-audit cases, the last date is 16 September 2025. For audited cases, 31 October 2025.
Q: Can I still file a return after September 16, 2025?
Ans: Yes, you can file a belated return by 31 December 2025, but with late fees and interest.
Q: How much is the late fee (penalty) if I miss the deadline?
Ans: Under Section 234F, late fee is ₹1,000 if your total income ≤ ₹5 lakh; ₹5,000 if more than ₹5 lakh.
Q: What interest am I liable for if I file late?
Ans: Interest under sections like 234A (for late filing), plus any interest due for under-paid advance tax etc. The rate is ~1% per month (or part‐month) on the unpaid tax.
Q: Do I lose deductions or tax benefits if I file late?
Ans: Possibly yes. You may lose ability to carry forward losses, and some deductions or choice of tax regime may be impacted.
Q: What happens if ITR-audit applies to me?
Ans: If your business or profession requires audit, your deadline is 31 October 2025. Filings for special reporting (like transfer pricing) may have 30 November deadlines. Don’t use non-audit rules if audit is required.
Tips to avoid last-minute stress
- Start preparing early: collect documents now. Don’t wait for September.
- Use reliable internet and devices; avoid portal traffic hours (early morning or late night).
- Double check the ITR form you’re using; choosing the wrong one can cause rejections.
- Keep proofs of deductions handy (insurance payments, medical, home loan, etc.).
- After filing, verify immediately (e-verification) so your return is valid.
- For business people/audited persons, consult your CA in advance because audit, books, reports etc. take time.
Final thoughts
The ITR deadline extension to 16 September 2025 gives a little breathing room, but waiting until the last minute is always risky. Penalties, losing benefits, delays in refunds—all these can cost more than you think. Filing on time is the best. If you miss the deadline, file belatedly but understand consequences and act quickly.
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