Income Tax Return Filing 2025: Not Everyone Shares the Same Deadline — Check Who Needs to File When

By Siddhi Jain | Jul 24, 2025, 16:52 IST

If you still haven’t filed your Income Tax Return (ITR) for the financial year 2024–25 (assessment year 2025–26), here’s some relief. The Income Tax Department has extended the deadline for filing ITR from July 31, 2025, to September 15, 2025 — but this extension doesn't apply to everyone. Whether you’re a salaried employee, business owner, or part of a Hindu Undivided Family (HUF), your deadline depends on your tax audit requirements.

Let’s break down the revised deadlines, who they apply to, and what happens if you miss them.

Why Was the ITR Deadline Extended?

The Central Board of Direct Taxes (CBDT) stated that the extension was necessary due to recent changes in the ITR forms, especially after incorporating updates related to the new tax regime and capital gains. These changes required significant system updates, which took time to implement. To ease the burden on taxpayers and help them comply without errors, the deadline has been pushed to September 15, 2025, for select categories.

Who Can File ITR by September 15, 2025?

The new deadline is applicable only to individuals and entities who are not subject to a tax audit. This includes:

Salaried individuals
Small traders and professionals
Hindu Undivided Families (HUFs)
Freelancers with incomes below the audit threshold

If you fall into one of these categories, you now have extra time to file your return without facing penalties.

Deadlines for Those Under Tax Audit

For individuals and entities whose accounts require auditing, the timelines are different:

Tax Audit Report Deadline: September 30, 2025
ITR Filing Deadline: October 31, 2025

This applies to:

Companies
Proprietorship firms
Partnership firms
Partners of firms whose accounts are audited

For Those with International Transactions

If you’re involved in international or specified domestic transactions, you fall under Section 92E of the Income Tax Act. Your filing deadlines are:

Audit Report Submission: October 31, 2025
ITR Filing Deadline: November 30, 2025

These taxpayers must submit a report from a chartered accountant in Form 3CEB, in addition to their regular ITR.

What If You Miss the Deadline?

If you are unable to file your ITR by the applicable due date, you still have the option to file a belated return. However, there are some consequences:

Belated ITR Deadline: December 31, 2025
Late Filing Penalty:
- ₹1,000 if your total annual income is below ₹5 lakh
- ₹5,000 if your income exceeds ₹5 lakh

Keep in mind, belated returns can lead to loss of certain deductions and carry-forward benefits.

Interest Charges on Tax Dues

If you haven’t paid your tax liability in full by the original deadline, you’ll also incur interest at 1% per month on the outstanding amount, under Section 234A of the Income Tax Act. This is in addition to any late filing fees.

Why Filing Early Is Better

Filing your ITR well before the deadline has multiple advantages:

Avoid penalties and interest charges
Get faster tax refunds
Reduce the risk of errors or technical issues during last-minute filing
Avoid complications in loan applications and financial planning

Bottom Line

While the Income Tax Department has provided a breather for many taxpayers by extending the deadline to September 15, 2025, not everyone is covered under this relief. Businesses and firms requiring audits have separate, later deadlines, and those involved in cross-border transactions must comply with even stricter requirements.

If you haven't filed your return yet, don’t wait until the last moment. Filing early helps you stay compliant, avoid penalties, and ensure smooth processing of your return and potential refunds.