ITR Filing Deadlines Differ After Extension, All Utilities Now Available
Almost three months after the Income Tax Department extended the ITR filing due dates for FY 2024-25 (AY 2025-26), the Excel utilities for all tax return forms, from ITR-1 to ITR-7, are finally available on the e-filing portal. While the deadline for many taxpayers has been extended, the specific due dates can vary depending on the ITR form you need to file.
Here’s a breakdown of the due dates and who can file each form, based on a recent checklist from the Institute of Chartered Accountants of India (ICAI).
ITR-1: For Salaried Individuals
This form is for resident individuals whose total income is up to ₹50 lakh. Their income can come from salaries, a single house property, and other sources (excluding winnings from lotteries or racehorses).
Due Date: September 15, 2025
ITR-2: For Individuals and HUFs Without Business Income
Use this form if you’re an individual or a Hindu Undivided Family (HUF) and don’t have any income from a business or profession.
Due Date: September 15, 2025
ITR-3: For Individuals and HUFs with Business Income
This form is for individuals and HUFs who have income from a business or profession.
Due Dates:
- October 31, 2025: If your accounts need to be audited. This also applies if you are a partner in a firm that requires an audit.
- November 30, 2025: If you are required to submit a report under section 92E.
- September 15, 2025: For all other eligible taxpayers.
ITR-4: For Presumptive Income
This form can be filed by individuals, HUFs, or partnership firms (other than LLPs) with a total income up to ₹50 lakh and agricultural income not exceeding ₹5,000. It’s used for those whose business or professional income is calculated under special “presumptive” provisions (sections 44AD, 44ADA, and 44AE).
Due Date: September 15, 2025
ITR-5: For Firms, LLPs, and More
This form is for various entities, including firms, LLPs (Limited Liability Partnerships), AOPs (Associations of Persons), and BOIs (Bodies of Individuals).
Due Dates:
- October 31, 2025: If accounts are audited.
- November 30, 2025: If a report under section 92E is required.
- September 15, 2025: For all other eligible entities.
ITR-6: For Companies
This form is for all companies, except those claiming exemption under section 11.
Due Dates:
- October 31, 2025: For all other companies.
- November 30, 2025: If a report under section 92E is required.
ITR-7: For Specific Trusts and Entities
This form is for persons and companies required to furnish a return under specific sections of the Income-tax Act (139(4A), 139(4B), 139(4C), or 139(4D)). This typically includes charitable trusts, political parties, scientific research associations, etc.
Due Dates:
- October 31, 2025: If accounts are audited.
- September 15, 2025: For all other eligible assessees.
As of August 21, 2025, over 3.3 crore taxpayers have filed their returns, and the Income Tax Department has processed about 1.47 crore of the verified ITRs.