The Income Tax Department has officially pushed the deadline for filing Income Tax Returns (ITR) for Assessment Year (AY) 2025-26 to September 15, 2025. Typically, the due date is July 31, but this year, taxpayers have been given extra time due to backend changes linked with the newly introduced ITR forms and Excel utilities.
This extension will help millions of non-audit taxpayers, particularly salaried individuals, pensioners, Hindu Undivided Families (HUFs), and small businesses that do not require their accounts to be audited under the Income Tax Act.
Who Can File Without Audit?
If you earn income from the following sources and are not obligated to undergo an audit, you fall under the non-audit category:
- Salary or pension
- Rental earnings from house property
- Profits from capital gains
- Bank interest or other income from miscellaneous sources
- Presumptive income under Sections 44AD, 44ADA, or 44AE, provided turnover stays below the audit limit
These taxpayers can make use of simplified return forms and are urged not to wait until the deadline to complete their filing.
How to File Your ITR
The filing process has become easier with the updated online system. Here’s a step-by-step look:
- Visit the official website: incometax.gov.in
- Log in using your PAN or Aadhaar along with your password
- Navigate to e-File > Income Tax Return > File Income Tax Return
- Select Assessment Year 2025–26
- Pick the correct ITR form depending on your income sources
- Review auto-generated details like salary, TDS, or bank interest
- Add any missing income details, claim eligible deductions, and choose between the old or new tax regime
- Verify and submit your return
Penalties for Missing the Deadline
While the deadline has been extended, missing it can be costly:
- A penalty of Rs 5,000 will be charged
- If your total income is below Rs 5 lakh, the penalty drops to Rs 1,000
- An additional 1% monthly interest applies on any unpaid tax, over and above the late fee
So, although taxpayers now have more time, it is safer to complete the process early and avoid unnecessary dues.
Rising Tax Compliance in India
Recent figures highlight a positive trend toward higher tax compliance. For AY 2024–25, over 7.28 crore ITRs were filed by July 31, 2024. This marks a significant 7.5% increase compared to 6.77 crore filings in AY 2023–24, showing growing responsibility and awareness among taxpayers across the country.
