ITR Filing Deadline Extended to September 15, 2025: What Taxpayers in India Need to Know

The Income Tax Department of India has extended the filing deadline for Income Tax Returns (ITR) for the financial year 2024-25 (Assessment Year 2025-26) from the original July 31, 2025, to September 15, 2025. This extension is aimed at providing taxpayers, especially individuals not requiring audits, additional time due to recent significant changes in the income tax return forms and the consequent need for system updates.

Taxpayers who do not meet this revised deadline must file a belated return by December 31, 2025, the final permissible date for submissions to avoid further legal complications. However, late filing attracts penalties and penal interest as stipulated under the Income Tax Act.

According to Section 234F, the late filing fee can be up to Rs 5,000. Specifically, taxpayers with a total income up to Rs 5 lakh will face a penalty of Rs 1,000, whereas those with income above this threshold are liable for the full Rs 5,000. It is important to note that this penalty applies even if no tax is due at the time of filing.

Additionally, Section 234A mandates an interest charge of 1% per month, or a part thereof, on any outstanding tax amount from the original due date until the date of filing. These measures emphasize the importance of timely filing to avoid extra financial burdens.

The extension comes against the backdrop of several mandatory conditions under which individuals must file ITR, including:

• Spending Rs 2 lakh or more on foreign travel for oneself or others.
• Paying Rs 1 lakh or more as electricity bills during the financial year.
• Depositing Rs 1 crore or more in current accounts in one or more transactions.

Failing to file an ITR when required can lead to loss of benefits such as tax refunds and eligibility to carry forward losses. Additionally, filed returns serve as important proof of income for financial activities, including loan approvals and visa applications.

Stakeholders including tax professionals urge taxpayers to utilize the extended window effectively to ensure accurate and timely submission. Further delays may complicate compliance with additional penalties and reduced tax benefits.

For taxpayers who miss the September 15 deadline, filing a belated return before December 31, 2025, remains an option but comes with the stipulated consequences. This deadline stands firm, with no indications of further extensions.