Filing Income Tax Return (ITR) on time is one of the most important responsibilities for every taxpayer in India. Delaying the deadline may incur penalties, interest and even the prohibition of carrying forward some losses. The Central Board of Direct Taxes (CBDT) has recently announced an extension of the ITR filing deadline for non-audit cases for the Financial Year (FY) 2024–25 (Assessment Year 2025–26).
As a salaried employee, entrepreneur, or aspirant professional, it is better to have an idea about the due dates of filing the ITR in India so that there can be good planning to avoid a last-minute rush.
Why ITR Filing Due Date is Important to Know
It is important to file your ITR within the time stipulated for several very important reasons. First, it assists you in escaping fines under Section 234F of the Income Tax Act. Secondly, early filing helps one to claim refunds, carry forward losses, and maintain a clean record on compliance. Finally, it avoids a penalty of more interest due to late filing and payment of tax laid down under Section 234A, 234B, and 234C.
The Deadlines of ITR Filings for FY 2024-25
This year, the CBDT has increased the due date for filing returns for some taxpayers. The due date, however, is subject to the nature of the taxpayer and an audit or other compliance needs.
| Category of Taxpayer | ITR Filing Due Date |
| Individual / HUF / Partnership Firm (Non-Audit) | 15th September 2025 |
| Businesses / Professionals Requiring Audit | 31st October 2025 |
| Businesses Dealing in International or Certain Domestic Transactions (Form 3CEB Filing) | 30th November 2025 |
| Belated Return Filing (with penalty) | 31st December 2025 |
Detailed Explanation of Each Deadline
1. Non-Audit Taxpayers
In case you are a salaried employee, a freelancer, and not undertaking an audit, yet a small-sized firm having an annual turnover of up to INR 5 crore, the new ITR filing deadline shall be 15th September 2025. Previously, this was 31st July, however, CBDT has provided extension to offer relief and more time to do correct filing.
2. Taxpayers In Need of Audit
Professionals or businesses whose returns are supposed to be audited as stipulated in the Income Tax Act or any other Act are expected to file their returns by 31st October 2025. These are companies, big firms and even LLPs that have been found under the audit requirement.
3. International Transactions
In the case of your entity holding international transactions or listed domestic transactions that involve the filing of Form 3CEB, a later due date of 30th November 2025 will apply. Such cases relate to transfer prices compliance, which tends to be documentation-intensive.
4. Belated Returns
In case your original due date has passed, you have an option to submit a late filing to 31 st December 2025. But this comes with penalties and is likely to result in the loss of the capacity to carry forward some losses.
Penalties for Late ITR Filing
Provided you have not filed your return on the due date, then Section 234F penalty applies. The contravention can attract a maximum of 5000 rupees as a tax penalty in case of taxpayers having an annual income of more than 5 lakh rupees. In case of less than 5 lakhs income, the penalty is limited to 1000. Further, late submission can lead to an interest chargeable under 234A, 234B and 234C.
Importance of the Extension
The postponement of the deadline for filing the non-audit case until 15th September 2025 grants more time to people and small enterprises. This will enable any taxpayer to get the necessary documents, such as Form 16, interest certificates, proofs of investment, and statement of capital gains without haste.
Steps to Ensure Timely ITR Filing
To ensure that there are no last-minute problems, you ought to:
- Have your income papers in place way before the deadline.
- Reconcile income with AIS (Annual Information Statement) and TIS (Taxpayer Information Summary) on the Income Tax portal.
- Check the bank details in order to have the money back deposited on time any refund.
- Self-assess and apply the assistance of tax professionals or platforms such as Kanakkupillai to avoid difficulties in a seamless and error-free process.
Conclusion
It is important to know the ITR due dates in FY 2024-25 in order to be free of penalties and, more importantly, to be in compliance with the Income Tax Act. The new deadline extension to 15th September 2025 will be good news to non-audit taxpayers, but habitually filing as early as possible should always be the rule of thumb rather than waiting until the closing date. As an individual, business or entity conducting dealings with international parties, having that dreaded deadline to remember will be a relief and avoidance of avoiding penalties.
Frequently Asked Questions
1: When are the salaried employees supposed to file their ITR by to cover FY 2024-25?
Non-audits have a due date on 15th September 2025.
2: Is there a last date to submit the ITR?
Sure, you may, up by 31st December 2025, but there is a penalty.
3: Do all taxpayers have the same due date?
No, and the due date would depend on whether to do an audit or other compliance.
4: What can I do in the event I fail to meet the belated completion date?
You will fail to file ITR in that year and you may get penalized and lose benefits.
5: What individuals are required to submit Form 3CEB?
Institutions that are engaged in international or prescribed domestic transactions will have to file Form 3CEB and prove their ITR on or before 30th November 2025.
