ITR Filing Due Date Extended to 15th September 2025: Reasons, CBDT Circular & Key Updates

The Income Tax Department has officially extended the last date for filing Income Tax Returns (ITR) for non-audit cases to 15th September 2025 for the Financial Year 2024–25 (Assessment Year 2025–26). The standard deadline, which usually falls on 31st July, has been pushed forward through a circular issued by the CBDT. Here's a breakdown of what this extension means, why it was done, and how it affects you.

What Has Changed?

As per the CBDT press release dated 27th May 2025, the deadline for filing ITRs (where audit is not required) has been extended from 31st July 2025 to 15th September 2025. Click here to access the Notification

Why Was the Due Date Extended?

The decision to extend the ITR filing date has been made for several technical and procedural reasons:

• Significant changes in ITR Forms: The newly notified ITR forms for AY 2025–26 include enhanced sections for disclosures, especially around capital gains. These changes are aimed at simplifying reporting but require additional preparation time.

• Capital Gains Reporting Complexity: Certain capital gains are now taxed based on whether the asset was sold before or after 23rd July 2024, making it essential for taxpayers to classify gains correctly.

• Utility and Portal Updates: These ITR changes require updates in the e-filing utility and backend processing systems, which take time to test and deploy.

• TDS Data Matching & Form 16/26AS: The due date for filing TDS returns for Q4 FY 2024–25 is 31st May 2025. Taxpayers depend on timely Form 16 and Form 26AS for accurate income and tax deduction details. The extension ensures enough time for these details to be reflected correctly before return filing.

CBDT Notification Highlights

The notification confirms that the new deadline for non-audit ITR filing is now 15th September 2025. This change provides much-needed breathing room for taxpayers, chartered accountants, and professionals to ensure accurate and compliant filing.

Historical Trend of ITR Due Date Extensions

Conclusion

This extension offers significant relief to salaried individuals and professionals alike, especially given the updates in the ITR format and backend systems. While the new deadline provides more time, it’s still wise to reconcile your Form 16, 26AS, and capital gains statements early and avoid last-minute filings.

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