ITR Filing Deadlines for FY 2024-25 (AY 2025-26)
The Income Tax Department has announced key deadlines for filing Income Tax Returns (ITR) for the Financial Year 2024-25 (Assessment Year 2025-26). Here’s a breakdown of the due dates for different categories of taxpayers:
1. Non-Audit Cases:
- New Deadline: September 15, 2025
- Who it applies to: Individuals, Hindu Undivided Families (HUFs), and other taxpayers who do not require an audit of their accounts.
- Reason for Extension: The original deadline of July 31, 2025, was extended by 45 days. The Central Board of Direct Taxes (CBDT) cited significant changes in the ITR forms and the time required for system updates and utility rollouts as the reason for the extension.
2. Audit Cases:
- ITR Filing Deadline: October 31, 2025
- Audit Report Submission Deadline: September 30, 2025
- Who it applies to: Companies, proprietorships, and working partners in firms whose accounts are subject to an audit. Taxpayers in this category must ensure their audit report is submitted by the end of September before filing their ITR by the end of October.
3. Transfer Pricing Cases:
- ITR Filing Deadline: November 30, 2025
- Who it applies to: Taxpayers involved in international or specified domestic transactions that require a transfer pricing report (Form 3CEB). This extended deadline is provided to accommodate the additional compliance steps necessary for these cases.