income tax
Published on 21 July 2025
CBDT Extends ITR Filing Deadline for AY 2025-26 to September 15
ITR Filing Deadline Extended to September 15: What Taxpayers Should Know
In a relief to millions of taxpayers, the Central Board of Direct Taxes (CBDT) has extended the last date for filing income tax returns (ITRs) for Assessment Year 2025–26. The original deadline of July 31, 2025, has now been pushed back to September 15, 2025 for taxpayers who are not subject to audit.
This extension comes at a time when multiple changes in the ITR forms and ongoing tech upgrades to the Income Tax portal have made this year’s filing process more complex than usual. Here’s a closer look at why the deadline has been extended—and what it means for individual taxpayers.
Why Has the Deadline Been Extended?
1. Major Overhaul in ITR Forms The ITR forms for AY 2025–26 have undergone significant changes. Tax professionals and salaried individuals alike are spending more time understanding and adapting to the new format, which asks for more granular disclosures and updated reporting under the new tax regime.
2. Back-End System Readiness Alongside form changes, the Income Tax Department is also upgrading the e-filing portal. The extension allows backend systems, validation tools, and reconciliation mechanisms to stabilise—so that the filing process becomes smoother and less prone to glitches.
3. TDS Credit Reconciliation Accurate reflection of TDS (Tax Deducted at Source) remains a top concern. The additional time is expected to help resolve discrepancies between Form 16, 26AS, and AIS (Annual Information Statement), avoiding the need for tedious corrections post-filing.
Official Notification on the Way
The formal circular from the CBDT is expected to provide further clarity on:
- Which taxpayer categories the extension covers
- Whether related reporting or audit deadlines will also shift
- Consequential changes to timelines for linked filings like Form 10-IEA or Form 10E
Belated and Revised ITR Deadlines Also Extended
In a separate move, the last date for filing belated or revised returns for AY 2024–25 has been extended from December 31, 2024, to January 15, 2025, as per CBDT Circular No. 21/2024 dated December 31, 2024.
What You Should Do With the Extra Time
** Organise Your Documents** Use this window to collect all your paperwork—Form 16, salary slips, rent receipts, proof of deductions, and TDS certificates. Double-check your AIS and Form 26AS to ensure tax credits match. ** File Early for Faster Refunds** Don’t wait until the new deadline. Filing early helps avoid portal congestion and ensures quicker refunds—especially if you’re expecting one. Avoid Errors and Revisions Early filers have more time to fix any mismatches or errors, whether in TDS, bank interest, or claimed deductions. Late-night rush jobs often lead to mistakes.
Quick Summary of Key Dates
| Purpose | Original Deadline | Revised Deadline |
|---|---|---|
| ITR Filing (AY 2025–26, Non-Audit) | July 31, 2025 | September 15, 2025 |
| Belated/Revised ITR (AY 2024–25) | December 31, 2024 | January 15, 2025 |
Final Word
This extension is a welcome move—not just a breather for taxpayers, but a practical step as the tax ecosystem adapts to major structural changes in both regulation and technology. However, the additional time should be treated as an opportunity to prepare better—not as an excuse to delay.