ITR filing last date for FY25 is not same for all

The Income Tax Department extended the last date to file income tax returns (ITR) from July 31, 2025, to September 15, 2025, for FY 2024-25 (AY 2025-26). The extended due date applies to individuals, Hindu Undivided Families (HUFs) and other taxpayers whose accounts are not required to be audited. Under the Income Tax Act, 1961, there are different due dates for different categories of taxpayers.

ET Wealth Online informs you about the different ITR filing last dates applicable for FY 2024-25 (AY 2025-26) and the penalties taxpayers will incur if their ITR is not filed before the deadline expires.

Last date for filing ITR for salaried individuals, professionals, other taxpayers whose accounts are not required to be audited

Salaried individuals and other taxpayers whose accounts are not subject to audit can file their income tax return by September 15, 2025. The original due date of ITR filing for these taxpayers was July 31, 2025. However, this due date was extended due to the changes made in the Income Tax Act in Budget 2024.

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As per the press release issued by the Central Board of Direct Taxes (CBDT), "The notified ITRs for AY 2025-26 have undergone structural and content revisions aimed at simplifying compliance, enhancing transparency, and enabling accurate reporting. These changes have necessitated additional time for system development, integration, and testing of the corresponding utilities. Furthermore, credits arising from TDS statements, due for filing by 31st May, 2025, are expected to begin reflecting in early June, limiting the effective window for return filing in the absence of such extension. This extension is expected to mitigate the concerns raised by stakeholders and provide adequate time for compliance, thereby ensuring the integrity and accuracy of the return filing process."

Changes in the income tax slabs under the new tax regime and capital gains rules in the mid-year have complicated the ITR filing process for FY 2024-25. Hence, the Income Tax Department have extended the due date to file ITR by 45 days to provide additional time to this category of taxpayers.

Also Read | ITR filing last date extended but what is the last date to deposit final tax without penalty?

Last date for filing ITR for professionals, other taxpayers whose accounts must be audited
The last date to file ITR by October 31, 2025, applies to those taxpayers whose accounts are required to be audited. Typically, this category of taxpayers includes companies, proprietorship firms, and working partners of a firm, among others.

This category of taxpayers is required to submit their audit report by September 30, allowing them to file their ITR by October 31.

The Income Tax Department has not extended the ITR filing deadline for these taxpayers till now.

Last date for filing ITR for taxpayers with international transactions
The last date to file ITR by November 30, 2025, applies to taxpayers who are required to furnish a report under Section 92E. This report is furnished when a taxpayer has undertaken international transactions during the relevant financial year.

These taxpayers are also required to submit the audit report by October 31 to be able to file their tax returns by November 30, 2025.

Here, it is also important to note that the Income Tax Department has not extended the ITR filing deadline for these taxpayers.

Last date to file belated ITR
The income tax laws allow taxpayers to file ITR after the expiry of the due date. This ITR is referred to as a belated ITR. The last date to file belated ITR for every category of taxpayer is December 31. For FY 2024-25 (AY 2025-26), the last date to file belated ITR is December 31, 2025.

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Made a mistake in ITR: Last date to file revised ITR
The income tax laws allow taxpayers to correct the mistake made in the ITR. This correction of ITR is done by filing a revised ITR. The last date to file the revised ITR is December 31. For FY 2024-25 (AY 2025-26), the last date to file the revised ITR is December 31, 2025.

When can you file an updated return, and what is the last date to file it?
If you have missed the deadline to file an original or belated return, taxpayers have the option to file an updated return. This tax return can be filed after the end of the assessment year. Budget 2025 has provided taxpayers with more time to file updated returns. Effective April 1, 2025, taxpayers will have up to 48 months to file an updated return, instead of 24 months earlier. However, they will be required to pay additional tax of 60% and 70%, as applicable.

Here is an example to understand when you can file an updated return. Suppose you were required to file ITR for FY 2024-25 (AY 2025-26) by September 15, 2025. However, for some reason, you missed filing the tax return by the original due date. You were also unable to file the ITR by the belated ITR filing deadline of December 31, 2025. If you want to file your ITR now, you must file it via the updated return. The updated return for FY 2024-25 can be filed between April 1, 2026, and March 31, 2030. The penalty will be applicable as per the year in which the ITR is filed.

Penalty for missing the original last date of filing ITR
A penalty under Section 234F of the Income Tax Act, 1961, is levied if the taxpayer files a belated ITR. A taxpayer is required to pay a late filing fee of Rs 5,000 if he/she misses the due date of ITR filing. However, taxpayers whose taxable income does not exceed Rs 5 lakh have to pay a penalty of Rs 1,000. The penalty is levied even if no additional taxes are payable while filing the ITR.

A penal interest may also be levied under Section 234A. This is levied if an individual pays his/her self-assessment tax dues after September 15, 2025. Interest penalty under sections 234B and 234C may also be applicable, provided advance tax payments have either been deferred or there is a delay in payment. The penal interest under section 234A/B/C is 1% per month.