For AY 2025–26 (FY 2024–25), the non-audit ITR due date is 15 September 2025 (extended by CBDT). Audit cases must file the return by 31 October 2025; transfer-pricing (92E) cases by 30 November 2025. Belated/Revised returns are allowed till 31 December 2025. E-verify within 30 days of filing to keep your ITR valid. (Income Tax Department, Income Tax India)
What is an Income Tax Return (ITR)?
An ITR is the annual statement you file with the Income Tax Department declaring income, deductions, and taxes paid for a financial year. The due dates are prescribed in Section 139(1) (Explanation 2), with occasional extensions via CBDT circulars. (Income Tax India, Income Tax Department)
ITR Forms: Who should file what (AY 2025–26)?
| Form | Who typically uses it | Key eligibility highlights (illustrative) |
|---|---|---|
| ITR-1 (Sahaj) | Resident individuals (other than RNOR) | Total income ≤ ₹50 lakh; salary, one house property, and other sources; limited agricultural income permitted. (Income Tax Department) |
| ITR-2 | Individuals/HUFs | No business/professional income. Use when not eligible for ITR-1/4. (Income Tax Department) |
| ITR-3 | Individuals/HUFs | Having business/profession income (non-presumptive). (Income Tax Department) |
| ITR-4 (Sugam) | Resident Individual/HUF/Firm (other than LLP) | Presumptive income u/s 44AD/44ADA/44AE; simplified filing. (Income Tax Department) |
| ITR-5 | Firms, LLPs, AOPs/BOIs, co-ops, etc. | Umbrella form for non-company, non-individual entities. (Income Tax Department) |
| ITR-6 | Companies (other than those claiming exemption u/s 11) | E-filing mandatory. (Income Tax Department) |
| ITR-7 | Trusts/charitable institutions etc. | For entities filing under specified sections (e.g., 139(4A)/(4C) etc.). (ClearTax) |
Tip: The e-filing portal hosts current ITR utilities and form FAQs—use these to confirm eligibility nuances for AY 2025–26. (Income Tax Department)
Due Dates for AY 2025–26 (at a glance)
| Category | Statutory due date under s.139(1) | AY 2025–26 effective date |
|---|---|---|
| Individuals/HUFs/AOPs/BOIs (non-audit) | 31 July | 15 September 2025 (CBDT extension via Circular 06/2025). (Income Tax India, Income Tax Department) |
| Cases requiring audit u/s 44AB (non-TP) | 31 October | 31 October 2025 (no change notified). (Income Tax India) |
| Cases requiring TP report u/s 92E | 30 November | 30 November 2025 (no change notified). (Income Tax India) |
| Belated (s.139(4)) & Revised (s.139(5)) | 3 months before end of AY | 31 December 2025, or before assessment completion—whichever earlier. (Income Tax India) |
| E-verification of filed ITR | — | Within 30 days of filing (else return is treated as invalid unless condoned). (Income Tax Department) |
Important audit-linked timeline: The tax audit report (Form 3CA/3CB-3CD) must be furnished one month before the return due date—i.e., 30 September 2025 for AY 2025–26. (Income Tax Department)
TP report (Form 3CEB): 31 October 2025 (one month before the 92E return due date). (wmec.icai.org)
Belated, Revised & Updated Returns—what’s your window?
- Belated return (s.139(4)): If you miss the original due date, you can still file by 31 December 2025 (or before assessment). (www.bajajfinserv.in, Income Tax India)
- Revised return (s.139(5)): Correct mistakes up to 31 December 2025 (or before assessment). Even belated ITRs can be revised within this window. (Income Tax India, TaxBuddy.com)
- Updated return (ITR-U, s.139(8A)): From 1 April 2025, the window is 48 months from end of the relevant AY (Budget 2025/Finance Act 2025). Additional tax applies (higher in years 3–4). (Press Information Bureau, https://www.taxmann.com)
Late fees & interest if you miss dates
1) Late filing fee (Section 234F)
- ₹5,000 if total income > ₹5,00,000.
- ₹1,000 if total income ≤ ₹5,00,000.
(Leviable when filing after the s.139(1) due date.) (Income Tax India)
2) Interest (Sections 234A/234B/234C) — simple rule-of-thumb
- 234A (late filing): 1% per month (or part) on unpaid self-assessment tax from the day after the due date till filing.
Formula: Interest = unpaid tax × 1% × number of months. (ClearTax) - 234B (advance tax shortfall): 1% per month if <90% of total tax paid as advance tax by 31 March; runs from 1 April till payment. (Income Tax India)
- 234C (deferment of advance tax instalments): 1% per month for shortfalls against the quarterly milestones (15%/45%/75%/100%). (TaxTMI)
Note: Extensions of ITR due dates do not waive 234B/234C interest on advance-tax shortfalls. (The Economic Times)
E-verification: 30-day clock
Your return is treated as not filed if you don’t verify within 30 days of filing (e-verify or send signed ITR-V, subject to condonation). Keep an eye on the deadline to avoid invalidation/refund delays. (Income Tax Department)
Practical, India-centric scenarios
- Salaried individual (only salary + FD interest) using ITR-1
- File by 15 Sep 2025; e-verify within 30 days. If you miss, you may file belated by 31 Dec 2025 with 234F fee. (Income Tax Department)
- Professional under presumptive taxation (44ADA) using ITR-4
- If no audit, file by 15 Sep 2025; if audit triggers, audit report by 30 Sep, ITR by 31 Oct 2025. (Income Tax Department)
- Company with international transactions (92E)
- Form 3CEB by 31 Oct 2025, ITR by 30 Nov 2025. (wmec.icai.org, Income Tax India)
FAQs (for quick, voice-style answers)
Q1. What is the last date to file ITR for salaried (non-audit) in AY 2025–26?
15 September 2025 (extended from 31 July via CBDT Circular 06/2025). (Income Tax Department)
Q2. I missed 15 September. Can I still file?
Yes. File a belated return by 31 December 2025 (fees/interest may apply). (Income Tax India)
Q3. When is the tax audit report due?
30 September 2025 (one month before ITR due date for audit cases). (Income Tax Department)
Q4. What if transfer pricing applies?
File Form 3CEB by 31 October 2025 and the ITR by 30 November 2025. (wmec.icai.org, Income Tax India)
Q5. How long do I have to e-verify?
30 days from filing—else the return becomes invalid unless condoned. (Income Tax Department)
Q6. How long can I file an Updated Return (ITR-U)?
Up to 48 months from end of the relevant assessment year (effective 1 April 2025). (Press Information Bureau)
Key takeaways for Indian investors & taxpayers
- Mark the right bucket: Non-audit vs audit vs TP determines your date.
- Don’t ignore e-verification’s 30-day rule—it’s as crucial as filing.
- Use the correct ITR form (ITR-1/2/3/4/5/6/7) based on income sources and entity type.
- If you miss the original deadline, use the belated/revised windows wisely—or ITR-U if beyond 31 December, factoring in additional taxes. (Income Tax India, https://www.taxmann.com)
For deeper planning (advance tax, capital gains set-offs, regime choice), see our related explainers on capital gains tax, tax-loss harvesting, and reading a mutual fund factsheet—and align your filings with cash-flow to avoid 234B/234C interest.