Income-Tax Return (ITR) Deadline Extensions in 2025: Rules You Need to Know

Staring down the filing due date and hoping for one more grace window? Understand the official extension framework first—because rumours on social media won’t shield you from late-fee notices.

1. Who Can Extend the Due Date?

Only the Central Board of Direct Taxes (CBDT)—via a circular or press release published on incometax.gov.in—can move statutory deadlines. Until such a document appears, the law treats the earlier notified date as final.

2. Extensions Already Granted in 2025

• Non-audit taxpayers (most salaried individuals and small businesses)
  – Statutory due date: 31 July 2025
  – First extension: 15 September 2025 (portal utility changes)
  – Final extension: 16 September 2025 (24-hour relief for traffic glitches)
• Audit-case taxpayers (Section 44AB)
  – Current deadline: 31 October 2025
• Transfer-pricing cases
  – Current deadline: 30 November 2025

No further extension applies unless the CBDT issues another circular.

3. What Happens If You Still Miss the Date?

1. Belated Return window
   – File by 31 December 2025 with late fee under Section 234F (₹1,000 if total income ≤ ₹5 lakh; ₹5,000 otherwise).
2. Updated Return (ITR-U)
   – Two-year window ends 31 March 2030 for AY 2025-26.
   – Carries extra tax of 25–50% on the additional income declared.
3. Interest under Section 234A
   – 1% per month (simple interest) on any unpaid tax from the original due date.
4. Loss of carry-forward benefits
   – Most business and capital-loss carry-forwards are forfeited for belated returns.

4. Common Extension Myths—Busted

Myth	Reality
“CBDT always gives a second 15-day extension.”	The 16 September relief was a one-day fix; nothing more is announced.
“Portal glitches on deadline day waive late fees.”	Section 234F applies automatically once the clock strikes midnight, glitches or not.
“Audit cases also got extra time.”	Only non-audit taxpayers received the two step extensions; audit timelines are unchanged.
“You can file an updated return later with no big cost.”	ITR-U attracts an additional 25–50% tax on the shortfall—far costlier than timely filing.

5. Best Practices to Avoid Penalties

• Treat the statutory due date as immovable; view extensions as rare exceptions.
• Finalise Form 16/16A reconciliations and Advance Tax computations at least a week early.
• Pay self-assessment tax through net-banking or UPI; challan failures on deadline night mean instant interest.
• Save PDF copies of the success acknowledgement (ITR-V) and payment challans for audit trail.

Bottom line: Unless another CBDT circular appears on the official portal, 16 September 2025 remains the last word for non-audit taxpayers—and 31 October or 30 November 2025 for audit and transfer-pricing cases. Plan accordingly and ignore deadline myths to dodge five-figure late fees and interest.