The Central Board of Direct Taxes (CBDT) has officially extended the ITR filing deadline for FY 2024–25 (AY 2025–26) from July 31 to September 15, 2025 for individuals, HUFs, and other taxpayers not subject to audit. This extension comes amid structural changes to ITR forms and delayed system updates.

Key deadlines by category:

• Non-audit taxpayers: Sept 15, 2025

• Audit-assessed individuals/businesses: Oct 31, 2025

• International transactions/transfer pricing: Nov 30, 2025 

Section 234A states that no interest pends if self-assessment tax is paid by the revised deadline, eliminating typical late-filing interest penalties under Sections 139(1) and 234A . However, interest under Sections 234B/C still applies for delayed advance tax payments .

Revised or belated returns can be filed until December 31, 2025, with the new ITR‑U form allowing filing even up to four years later with applicable penalties.