ITR Filing Due Dates FY 2024-25 (AY 2025-26): The Only Guide You’ll Need

Filing your income-tax return isn’t just another calendar chore—it’s the one task that decides whether you keep hard-earned cash in your pocket or hand it over as penalties and interest. For this assessment year, the headline date you must circle in red is 15 September 2025. Miss it and you’ll trigger late fees, monthly interest, and even lose the right to carry forward this year’s business or capital losses.

But why did the tax department move the usual 31 July deadline? And what exactly changes if you run a company, trade overseas, or forgot something in the first return you filed? Let’s walk through all of it, minus the jargon.

 

Why This Year’s Tax Calendar Feels Different

1. Brand-new “common” ITR utility.
   Think of it as a single super-form that can morph into most ITR formats. Great in theory, but it landed late (end of May), leaving taxpayers and software vendors scrambling.
2. AIS/TIS data matching.
   The Annual Information Statement now pulls data from your broker, bank, employer, and even your credit-card provider. Filing without reconciling this list is like taking an exam without checking the questions first.
3. GST 2.0 cross-winds.
   Businesses are juggling a two-slab GST overhaul at the exact same time. Compliance teams are stretched thin.
4. Portal security upgrades.
   Multi-factor authentication went live in mid-May. Great for safety, but early adopters hit login roadblocks.

Result? The Central Board of Direct Taxes (CBDT) moved the non-audit filing date from 31 July to 15 September 2025.

 

Master Deadline Table at a Glance

Taxpayer Type	Are Books Audited?	Core ITR Due Date	Supporting Reports Due	ITR Form(s)
Individuals, HUFs, AOPs, BOIs	No	15 Sep 2025	—	ITR-1 / ITR-2
Firms & Companies	Yes (U/s 44AB)	31 Oct 2025	3CA/3CB-3CD by 30 Sep 2025	ITR-3 / 5 / 6
International or Specified Domestic Transactions	Yes + TP study	30 Nov 2025	Form 3CEB by 31 Oct 2025	ITR-3 / 6
Belated or Revised Return (U/s 139 (4)/(5))	—	31 Dec 2025	—	All
Updated Return (U/s 139 (8A))	—	Up to 31 Mar 2030	—	ITR-U

Pro-tip: Set smartphone alerts 30 days before each checkpoint. That extra nudge shields you from portal downtime and last-minute data mismatches.

 

The Logic Behind the 15 September Extension

• Bigger forms need bigger test drives.
  The revamped ITR utilities had to be integrated into e-filing and third-party software. More code = more bugs to squash.
• TDS details arrive late.
  Employers and banks upload Form 26Q by 31 May. Those credits don’t hit your Form 26AS or AIS dashboard until early June.
• Security before speed.
  Adding MFA slowed logins initially, but prevents account hijack. The extension gave everyone time to adapt.

 

Late-Filing Costs: Real Numbers

1. Late fee (Section 234F)
• ₹5 000 if total income > ₹5 lakh
• ₹1 000 if ≤ ₹5 lakh
2. Interest (Section 234A)
• 1% per month on unpaid self-assessment tax from 16 September onward.
3. Loss carry-forward blocked.
   File after 15 September and you cannot carry this year’s business or capital losses into future years.
4. Refund on hold.
   Returns move to the bottom of the CPC queue if you file late.

 

Filing Windows in Plain English

1. Original Return (U/s 139 (1))
   File within your due date—15 Sep, 31 Oct or 30 Nov.
2. Belated Return (U/s 139 (4))
   Think of it as “better late than never.” Opens the day after your due date and closes 31 December. Brings fees and interest.
3. Revised Return (U/s 139 (5))
   Found a mistake? Fix it up to 31 December. No extra fee, but original late fees still stand.
4. Updated Return (U/s 139 (8A))
   Your final confession booth—up to four years later—with a hefty 25-70% extra tax.

 

Which ITR Form Fits You?

ITR Form	Ideal For	Hard No-Nos
ITR-1 (Sahaj)	Salary, one house, income ≤ ₹50 lakh	Business, capital gains
ITR-2	Individuals/HUFs with capital gains, multiple properties	Business income
ITR-3	Business or profession (freelancers, consultants, shop owners)	Pure salary cases
ITR-4 (Sugam)	Presumptive income under U/s 44AD/ADA	Turnover > ₹2 crore
ITR-5 / 6 / 7	Firms, LLPs, companies, trusts	Depends on entity type

Pick wrong? The tax-bot flags your return as “defective” and gives you 15 days to fix it—or treats it as not filed at all.

 

Eight-Step Filing Blueprint

1. Download AIS/TIS + Form 26AS.
   Reconcile every rupee—dividends, FD interest, stock sales.
2. Gather proofs.
   Section 80C investments, medical bills for 80D, donation receipts for 80G, and your home-loan interest certificate.
3. Old vs New regime showdown.
   Use the portal calculator. Salaried folk must file Form 10-IEA to switch out of the new regime.
4. Validate your bank account.
   No validation, no refund.
5. Pay self-assessment tax.
   Generate Challan ITNS-280 while logged into net-banking. Note the BSR code and CIN.
6. Fill the form.
   Online mode works for ITR-1-4; use offline JSON if you have tons of capital-gains entries.
7. Review and submit.
8. E-verify within 30 days.
   Aadhaar OTP takes 60 seconds. Skip it and your return self-destructs in the eyes of the tax department.

 

Penalties You Don’t Want on Your Resume

Section	Failure	Damage
270A	Under-reporting	50% of tax under-reported
270A	Mis-reporting	200% of tax mis-reported
271B	Skip audit report	0.5% of turnover (max ₹1.5 lakh)
234E	Late TDS return	₹200 per day (max equal to TDS)
271H	Wrong TDS data	₹10 000 – ₹1 lakh

 

Special Due-Date Situations

• Start-ups (Section 80-IAC): Audit mandatory, so stick to 31 Oct.
• NRIs & RORs with foreign assets: Schedule FA must be filed by your regular due date—steep Black-Money penalties if you’re late.
• Farmers with side income: Non-farm income above the exemption? You’re on the 15 Sept clock too.

 

Human Tips to Beat the Deadline Stress

1. Set “micro-deadlines.”
   Aim to finish AIS reconciliation by 31 August. That leaves a full fortnight for data tweaks.
2. Use one evening for form practice.
   Log in, pick “Fill New Return,” and just play with the fields. Nothing is saved until you hit submit.
3. Turn tax into family finance day.
   Kids learn budgeting; you get moral support while scanning receipts.
4. Batch tasks with coffee.
   Receipts and proofs in one sitting. Portal data entry the next morning.
5. Reward yourself.
   File early? Treat yourself to a fancy dessert or an extra Netflix episode—whatever fuels you.

 

Frequently Googled Q&A (and Straight Answers)

Q: “Can I still file after 15 September?”
A: Yes, as a belated return until 31 December, but you’ll cough up fees and lose loss carry-forward.

Q: “Is the fee really ₹5 000?”
A: Only if your total income crosses ₹5 lakh. Otherwise ₹1 000.

Q: “Will I pay interest if I have no tax due?”
A: No tax due = no Section 234A interest, but late fee under 234F still applies if income > ₹2.5 lakh.

Q: “How soon will I get my refund?”
A: Early filers often see refunds within 4-6 weeks. Late filers? Could be months.

 

Wrap-Up: Make 15 September Your Finish Line

The government has already given you an extra 45 days. Use them wisely. Do your recon, pick the right regime, file, e-verify, and move on with life. Your future self—and your cash flow—will thank you.