New ITR Filing Deadline for AY 2025–26: CBDT Extends Due Date to September 15, 2025

ITR due date 2025

The Income Tax Return (ITR) filing deadline for Assessment Year (AY) 2025–26 has been extended by the Income Tax Department. Taxpayers not subject to audit now have until September 15, 2025, to file their returns—up from the original due date of July 31, 2025.

This article explains why the ITR deadline was extended, what changes prompted it, and what taxpayers should do next.

ITR Filing Due Date Extended: Key Details

  • Old Deadline: July 31, 2025

  • New Deadline: September 15, 2025

  • Applies To: Taxpayers not requiring audit (non-audit cases)

  • Assessment Year: AY 2025–26 (Financial Year 2024–25)

  • Announced By: Central Board of Direct Taxes (CBDT) via Circular dated May 27, 2025

 Why Was the ITR Deadline Extended?

The CBDT extended the ITR deadline due to major updates in ITR forms for AY 2025–26, which required extensive system upgrades. The e-filing portal is still being updated to accommodate these changes, and early filing wasn’t practically feasible.

Furthermore, TDS statements (Form 26AS) are expected to be fully available on the Income Tax portal only by early June 2025, compressing the time available for accurate filing.

Major Changes in ITR Forms for AY 2025–26

Several significant updates to ITR forms led to the extension. These include:

  • LTCG (Long-Term Capital Gains) up to ₹1.25 lakh under Section 112A can now be reported in ITR-1 and ITR-4.

  • Asset and liability reporting threshold (Schedule AL) increased from ₹50 lakh to ₹1 crore.

  • Higher turnover limits for presumptive taxation:

    • Section 44AD (Business): ₹2 crore → ₹3 crore

    • Section 44ADA (Professionals): ₹50 lakh → ₹75 lakh

  • Mandatory disclosure of all active Indian bank accounts, excluding dormant accounts.

  • Form 10BA must be submitted with ITR to claim rent deductions under Section 80GG.

  • Form 10-IEA is now required for taxpayers opting out of the new tax regime.

These changes aim to streamline tax compliance, improve data accuracy, and enhance taxpayer transparency.

Who Can Avail the Extended ITR Deadline?

The September 15, 2025 deadline applies only to non-audit taxpayers, including:

  • Salaried individuals

  • Freelancers and independent professionals

  • Consultants and service providers

  • Small businesses filing under presumptive taxation schemes

Note: Businesses or professionals who are subject to audit under the Income Tax Act are not eligible for this extended deadline.

Why You Should File Your ITR Early (Even with an Extension)

While the extended deadline offers flexibility, early filing is still recommended. Here’s why:

  • Avoid last-minute rush and system slowdowns

  • Faster refunds and quicker tax processing

  • More time to correct errors or submit additional documentation

  • Helps identify any TDS mismatches in Form 26AS or AIS

Conclusion: Plan Ahead for ITR Filing in AY 2025–26

The ITR deadline extension for AY 2025–26 is a thoughtful response by the CBDT to major systemic and form-level changes. However, taxpayers should not delay and instead use this time to gather documents, verify TDS, and file early for a smooth experience.