ITR Filing Deadline Extended to September 15 — But Only for These Taxpayers! Others Must Stick to July 31
Income Tax Update 2025: ITR Deadline Extended for Select Taxpayers – Check If You’re Eligible
The Income Tax Department has announced an extension in the ITR filing deadline for certain categories of taxpayers, offering them relief from the usual July 31 deadline. However, this extension is not for everyone. Many taxpayers will still need to comply with the earlier due dates or risk penalties.
Here's a clear breakdown of who benefits from the new deadline of September 15, 2025, and who still needs to file their return by July 31, 2025 or other specified dates.
Who Gets the September 15 ITR Extension?
The Central Board of Direct Taxes (CBDT) has extended the last date to file Income Tax Returns from July 31 to September 15, 2025, but only for a specific group:
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Salaried Employees
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Pensioners
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Non-Resident Indians (NRIs)
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Individuals not required to get their accounts audited
These taxpayers usually fall under categories where tax audits under Section 44AB are not applicable. For them, the extra 45 days come as a welcome relief, especially considering delays in ITR form notifications and implementation of new changes in return formats this year.
Why Was the Deadline Extended?
Typically, ITR forms are notified in early April, giving taxpayers ample time to prepare and file their returns. However, in FY 2024-25, the forms were released nearly a month late. In addition, the income tax department introduced major changes in ITR forms this year, requiring extra time for adaptation and filing.
To address this delay, and to ensure error-free return submissions, the government has decided to grant additional time till September 15 for non-audit cases.
Who Must Still Follow the Original Deadlines?
The ITR filing extension does not apply to everyone. Individuals and entities required to get their accounts audited are not covered under the extended deadline. These include:
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Business owners and professionals whose turnover exceeds audit thresholds
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Companies and LLPs
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Entities involved in international or specified domestic transactions
These taxpayers must adhere to the following key deadlines:
| Filing Requirement | Due Date |
|---|---|
| Audit Report Submission (Without Transfer Pricing) | September 15, 2025 |
| ITR Filing with Audited Accounts | October 31, 2025 |
| ITR Filing with Transfer Pricing Report | November 30, 2025 |
| Belated or Revised Return Filing | December 31, 2025 |
These deadlines remain unchanged, as per the latest circular from the Income Tax Department (source: ClearTax).
What If You Miss the Deadline?
If you’re not eligible for the extended date and fail to file your return by July 31, you may still file a belated return by December 31, 2025. However, there will be a late filing penalty of up to ₹5,000, depending on your income and the delay duration.
Also note: Belated returns cannot be revised after December 31, so accuracy is crucial while filing late.
Key Takeaways:
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Deadline Extended: Salaried taxpayers, pensioners, and NRIs (non-audit cases) can file ITR till September 15, 2025.
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No Extension: Businesses, professionals, or any entity requiring audit must stick to original timelines.
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Late Filing Penalty: Missed the deadline? File belated return by December 31 with a fine of up to ₹5,000.
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No Changes in Audit Deadlines: Audit-related and transfer pricing timelines remain unchanged.
Final Word
While the ITR deadline extension offers relief, it's critical to identify your taxpayer category correctly. Filing after the due date can lead to financial penalties and may even affect your ability to carry forward losses or claim certain deductions.
If you’re unsure of which category you fall under or need help with your filing, it’s best to consult a tax expert or CA early. The clock is ticking, and timely filing not only avoids penalties but also brings peace of mind.
