The Income Tax Department has extended the ITR filing due date for FY 2024-25 (AY 2025-26) from 31st July 2025 to 15th September 2025 for non-audit cases. This move brings relief to many salaried individuals, pensioners, and NRIs. Let’s understand everything about this extension in simple terms.
What is the new ITR filing deadline?
The government has extended the ITR filing deadline from 31st July 2025 to 15th September 2025 for most taxpayers, including salaried individuals, pensioners, and NRIs whose accounts do not need audit.This update comes via CBDT Circular No. 06/2025, issued on 27th May 2025.
Who gets extended time and who doesn’t?
Extended to 15th September 2025: Individuals, HUFs, and others whose accounts do not require audit.
Original due dates remain for audit cases-those needing tax audits must stick to their deadlines, currently unchanged (typically by 30th September 2025). Why Was the Deadline Extended?
There were notable delays in releasing ITR forms and utilities, along with significant changes in notified ITR forms and how the portal was set up. These changes caused delays, so CBDT pushed the deadline to give everyone enough time to file correctly
Experts say another deadline extension is unlikely this year. Many taxpayers are already completing their filings early. Unless there’s an unexpected emergency, 15th September remains the final date.
What if you miss the deadline?
You can still file a belated return up to 31st December 2025, but with applicable penalties and interest.
Missing the deadline may also reduce the refund interest, but interestingly, with a later filing this year, taxpayers may receive up to 33% more interest on refunds. Remember: this interest is taxable income and must be disclosed in your return
Important: Tax Payments Still Need to Be Timely
The deadline extension applies only for filing.If your self-assessment tax or advance tax payments were due earlier and were not paid, you could still face interest and penalties even if you file before 15 September. Pay your taxes on time – filing late is not a free pass for payment delays.
Quick Filing Tip
If your income is simple (e.g. only salary, no business income), you can file ITR-1 online in under 30 minutes using Form 16 and the Income Tax Department’s portal, without needing a CA.
| Category | Details |
| New Filing Deadline | 15-Sep-25 |
| Who Gets Extension | Salaried individuals, pensioners, NRIs (non-audit) |
| Audit Cases | Follow original deadlines (e.g., 30 September) |
| Follow-up Filing Period | Up to 31 December 2025 (with penalties) |
| Extra Interest Benefit | Up to 33% more interest on refunds |
| Important Caveat | Tax payment deadlines still apply |
Quick checklist before filing your ITR
Make sure you have these documents and details ready:
✅ Form 16 from your employer
✅ Form 26AS & AIS to verify TDS and financial transactions
✅ Interest certificates from banks
✅ Capital gains statements (if you sold property, shares, or mutual funds)
✅ Proof of tax-saving investments like LIC, PPF, ELSS, etc.
✅ Home loan interest certificate (if applicable)
✅ PAN, Aadhaar & bank account details
✅ Foreign income documents (if you are an NRI or resident with global income)
FAQs on ITR Filing Due Date Extension for FY 2024-25
1. What is the new ITR filing last date for FY 2024-25?
👉 The new deadline is 15th September 2025 for individuals and HUFs not requiring audit.
2. Is the due date extended for businesses requiring audit?
👉 No. For audit cases, the original due date (30th September 2025) still applies.
3. What happens if I miss the deadline?
👉 You can file a belated return till 31st December 2025, but you may face late fees under section 234F and lose certain benefits.
Examples: How This Extension Helps Different Taxpayers
🔹 Case 1: Salaried Employee (No Audit Needed)
Ramesh, a Delhi-based IT engineer, was unable to collect his Form 16 on time. With the extension, he now has till 15th September to file without penalty.
🔹 Case 2: Pensioner
Mrs. Sharma, a retired teacher, earns pension and bank FD interest. She usually struggles with online filing. The extra time helps her consult a tax preparer and file comfortably.
🔹 Case 3: NRI with Indian Income
Amit, working in Dubai, earns rent from property in Mumbai. Since his accounts do not need audit, he too benefits from the extended date.
🔹 Case 4: Business Requiring Audit
For Ankit, who runs a small trading firm in Ahmedabad, the audit deadline remains unchanged. He must still get his accounts audited and file by 30th September 2025.
Key Takeaway
The ITR filing due date extension for FY 2024-25 gives extra time for individuals, pensioners, and NRIs to file stress-free. However, do not wait till the last moment. Filing early ensures quicker refunds and avoids last-minute technical glitches on the portal.
✨ Pro Tip: Use the Income Tax Department’s free e-filing portal to file your return in just 30 minutes if your income sources are simple.
