ITR Filing Deadline for Non-Audit Cases Extended: Know revised date and applicable penalty
ITR Filing Deadline for Non-Audit Cases Extended: Know revised date and applicable penalty
According to the CBDT notification, the ITR filing due date has been extended to September 15, 2025 from July 31. Missing this deadline can lead to interest charges under Section 234A and a late filing fee under Section 234F. But, if any taxpayers has missed the due date, they can still file a belated return until December 31 of the assessment year.
ITR Filing for FY 2024-25
The Excel Utility for ITR-1, ITR-2, ITR-3 and ITR-4 has been introduced by the Income Tax Department. Taxpayers who are eligible for these ITR forms can start filing income tax returns for FY 2024-25 (AY 2025-26).
Penalty and Consequences for missing the due date for filing ITR
If a taxpayer fails to file an ITR, then he/she is required to pay a late filing fee of Rs 5,000. But taxpayers whose taxable income does not exceed Rs 5 lakh have to pay a penalty of Rs 1,000.
Under Section 234A a penal interest will also be levied. This is levied if an individual pays his/her self–assessment tax dues after September 15, 2025.
Apart from penalties, late filing has other consequences:
- The penal interest under section 234A/B/C is 1% per month.
- Delayed processing of any refunds due to you
- Increased scrutiny from tax authorities
- Loss of the right to carry forward certain losses to future years
Updated Return:
If taxpayers miss even the December 31, 2025 deadline, they can still get one chance to file their return. This can be done through “Updated Return”, also known as ITR-U. This type of ITR can be filled within 2 years from the end of the relevant assessment year.
But taxpayers can file ITR-U only if-
- Taxpayer missed reporting income earlier or
- Taxpayers made an error in your original return.
Important date for Income tax return filling for FY 2025-26
| Important Dates | Description |
| 31 April 2025 | Beginning of Financial Year 2025-2026 |
| 31 April 2025 | End of Financial Year 2025-2026 |
| 31 April 2025 | Expected filing deadline for individuals (non-audit cases) |
| October 31 2025 | Expected deadline for audit cases |