In a significant relief to taxpayers, the Central Board of Direct Taxes (CBDT) has extended the due date for filing Income Tax Returns (ITRs) for Assessment Year (AY) 2025–26. The original deadline of 31st July 2025 has now been pushed to 15th September 2025.
This extension applies to individuals and other assessees who are not subject to tax audit requirements under the Income Tax Act, 1961.
Background and Reason for the Extension
As per the official press release dated 27th May 2025, the ITR forms notified for AY 2025–26 have undergone notable structural and content changes. These revisions aim to enhance transparency, simplify compliance, and ensure accurate reporting of financial data.
Due to these modifications, the development and testing of system utilities and the integration of TDS data have required additional time. It is anticipated that TDS credits for May 2025 will begin reflecting only in early June, thereby leaving limited time for taxpayers to prepare and file their returns by the earlier deadline of 31st July.
Recognising these challenges, CBDT has taken a proactive step to provide sufficient time for both taxpayers and intermediaries to ensure error-free filings.
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Key Points
- Previous Due Date for Non-Audit Cases: 31st July 2025
- Revised Due Date: 15th September 2025
- Applicable For: Individuals and entities not subject to audit under the Income Tax Act
- Formal Notification: A separate notification is expected to be issued shortly
Implication for Taxpayers
The extension offers an opportunity for taxpayers to:
- Ensure proper reconciliation of TDS credits
- Validate accuracy in the revised ITR forms
- Minimize the risk of errors and subsequent notices from the department
It also provides professionals and tax practitioners adequate time to support clients, particularly in cases where the changes in form structure require additional clarification or documentation.
Read Also: Top 10 Income Tax Updates You Must Know – Effective April 1, 2025
Conclusion
With this extension, the CBDT has responded to practical concerns raised by taxpayers and stakeholders. It reinforces the commitment of the tax department to facilitate a smoother and more accurate filing process. Taxpayers are advised to not delay and begin the return preparation process well in advance to avoid the rush closer to the revised deadline.
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