ITR FILING LAST DATE 2025: ALL YOU NEED TO KNOW
Overview of ITR Filing for FY 2024-25 (AY 2025-26)
The Income Tax Return (ITR) filing season forFinancial Year 2024–25 (Assessment Year 2025–26) officially began on April 1, 2025. Initially, only ITR‑1 and ITR‑4 forms were available; ITR‑2, 3, 5, 6, and 7 were delayed, prompting extensions. Due to delays in the release of key ITR forms, the Government of India has extended the ITR filing last date to September 15, 2025, for individual taxpayers not requiring an audit. This move aims to provide more flexibility and reduce last-minute filing stress. Filing your ITR on time not only helps you avoid penalties and interest but also ensures quicker refunds and better financial planning.
What's The ITR Filing Last Date 2025?
| Taxpayer Category | Original Deadline | Extended Deadline |
|---|---|---|
| Individuals/HUFs (non‑audit) | July 31, 2025 | September 15, 2025 |
| Audit-required businesses | October 31, 2025 | |
| International transactions | November 30, 2025 | |
| Belated/Revised returns | December 31, 2025 | |
| Updated returns | March 31, 2030 |
- Late filing avoids penalties if submitted before September 15.
- Belated returns can be filed up to December 31, 2025, with applicable fees for delay.
Interest & Penalty Implications
- Section 234A interest (1%/month) on self-assessment tax is waived if ITR & tax are paid by September 15—this is in line with CBDT’s circular and Supreme Court precedent.
- Penalties for late payment of advanced tax under Sections 234B and 234C remain unaffected.
- Thanks to the deadline extension, tax refunds accrue 33% more interest—though this must be declared as taxable income.
Choosing The Right ITR Form
Refer to this quick form guide:
- ITR‑1 (Sahaj): Resident individuals, up to ₹ 50 lakh income from salary, one house property, and other sources.
- ITR‑2: For individuals/HUFs with capital gains, multiple properties, foreign income, etc.
- ITR‑3: For business/profession income (proprietorship).
- ITR‑4 (Sugam): For presumptive income taxpayers (business/freelance), up to ₹ 50 lakh.
Step-by-Step Guide: How to File ITR in 2025
1. Gather Essential Documents
Form 16, AIS/ Form 26AS, bank statements, interest certificates, investment proofs (80C, 80D).
Access via incometax.gov.in using your PAN (user ID) + password/Aadhaar OTP.
3. Select “File Income Tax Return”
Navigate: Dashboard → e‑File → Income Tax Returns → File ITR. Choose AY 2025‑26 & Filing Mode (e‑file).
4. Pick the Correct ITR Form
Select based on income type and eligibility. ITR‑1/ITR‑4 available now; others await utilities.
5. Pre-fill and Verify Data
Portal auto-populates AIS, TDS info—cross-check all pre-filled data.
6. Enter Income and Claim Deductions
Capture full income details and deductions under sec. 80C, 80D, HRA, etc.
7. Calculate Tax and Pay
Use “Preview & Proceed” to pay self-assessment tax via online mode before submission.
8. Submit & e-Verify
Validate the form and choose e-verify: Aadhaar OTP, EVC, or net banking/DEMAT.
9. Download Acknowledgment (ITR‑V)
Keep a copy of ITR‑V for your records; no need to send manually if e-verified.
Finance Advice: Maximize Compliance & Savings
- File on Time (by September 15): Avoid penalties, interest, and audit flags.
- Pay Self-Assessment Tax by September 15: Safeguard against Section 234A interest.
- Don’t Overlook Advance Tax: Ensure advance tax payments are on track to avoid 234B/234C charges.
- Explore Regime Options: Evaluate old vs. new tax regimes for optimal benefits.
- Review AIS/Form 26AS: Ensure taxes deducted match income figures.
- Claim All Eligible Deductions: From 80C, 80D, HRA, etc., to reduce taxable income.
- File Early for Faster Refunds: Benefit from increased interest and faster processing.
- Keep Records: Maintain proof of all income, investments, tax payments, and receipts.
- Consider Professional Help: For complex cases (multiple sources, audits), engage a CA to avoid mistakes.
Final Takeaways
Due Date: September 15, 2025, for most individuals (ITR‑1, 4); audit cases have different deadlines.
No Interest Penalty: If taxes are paid by the extended deadline, Section 234A interest is waived.
Maximize Benefits: File early, claim all deductions, and leverage increased refund interest.
Stay Organised: Proper documentation is key to smooth filing and audits.
Stay financially disciplined—file on time, save more, and stay compliant!