For many salaried taxpayers, the pressure of filing income tax returns by the end of July has eased this year, and rightly so, given the Income Tax Department’s delay in notifying ITR forms and utilities.
The department has extended the ITR filing deadline for assessment year 2025-26 (Financial year 2024-25), to 15 September 2025 from 31 July 2025. This applies to individuals, Hindu Undivided Families (HUFs), and other taxpayers whose accounts do not require auditing.
Why the extension?
This extension in ITR filing deadline for salaried taxpayers was expected. With changes introduced in Budget 2024, especially around tax slabs and capital gains, including necessary tweaks in ITR forms to accommodate these changes - there has been a lot to process for taxpayers.
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The Central Board of Direct Taxes (CBDT) had noted that utilities needed more time to be developed, tested, and integrated. TDS credits, which start reflecting from early June, would have further narrowed down the effective window to file returns.
This year’s 45-day extension is meant to address those practical delays and give people more room to file without rushing through the process.
Not All Deadlines Have Moved
While salaried taxpayers and others with non-audited income got an extension, those who are required to get their accounts audited are still looking at the usual timelines. For these taxpayers, typically businesses, firms, or professionals, the ITR filing deadline remains October 31, 2025, with the audit report due by September 30. So far, there has been no word on any extension for this group of taxpayers.
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If international transactions are involved and a transfer pricing report under Section 92E is required, the deadline is November 30, 2025, and the audit report in that case has to be filed by October 31.
Timeline for missed deadline
If someone misses the applicable deadline, there is still an option to file a belated return. This allowed until December 31, 2025, across all taxpayer categories. The same date also applies if a taxpayer needs to revise their return due to a mistake or omission in the original filing.
So while the extension brings a bit of breathing space, especially for salaried individuals and small taxpayers, it is not an open-ended timeline. Keeping track of the relevant dates is still crucial to avoid penalties, or just avoid the year-end chaos that often follows.
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Here’s a brief snapshot of updated and usual ITR deadlines for AY 2025-26:
Salaried / Non-audited taxpayers: September 15, 2025
Taxpayers requiring audit: October 31, 2025 (Audit report by September 30)
Taxpayers with international transactions (Section 92E): November 30, 2025 (Audit report by October 31)
Belated or revised ITR: December 31, 2025
It is important to know that the timelines have not changed for everyone, but the shift for non-audited filers is a helpful reset for a year where tax filing feels a little more complex than usual.
