Filing your Income Tax Return (ITR) on time is critical to avoid penalties, interest charges, and other compliance hassles. The due date can vary depending on your category (individual, audit-affected business, etc.). Here’s the latest update for FY 2024-25 (Assessment Year 2025-26), what happens if you miss the deadline, and how to avoid common mistakes. We will share over here Income Tax Return Last Due Date in India.
What is the ITR Last Due Date for FY 2024-25 / AY 2025-26
For individuals, Hindu Undivided Families (HUFs), Associations of Persons (AOP), Bodies of Individuals (BOI) whose books of accounts do not require audit, the last date is 15 September 2025.
For businesses and others requiring audit, the due date is 31 October 2025.
For cases involving transfer pricing or specified domestic/international transactions, the due date is 30 November 2025.
Why the Extension
Originally, the deadline for non-audit cases was 31 July 2025. The Central Board of Direct Taxes (CBDT) extended it to 15 September 2025 due to structural changes in ITR forms, delays in reflecting TDS credits, and to give more time to taxpayers.
For official updates, visit the Income Tax India e-Filing Portal.
What Happens If You Miss the Due Date
If you fail to file your ITR by the due date appropriate to your category, several consequences follow:
Consequence Details
Late fee (Section 234F) Up to ₹5,000 for late filing. If your total income is ≤ ₹5 lakh, then fee is reduced to ₹1,000.
Interest on Tax Due (Section 234A) If you owe tax, interest will accrue from the original due date until payment.
Belated Return Allowed (Section 139(4)) You can still file a belated return (after the due date) until 31 December 2025 or before the assessment is completed, whichever is earlier.
Carry Forward of Losses Most losses (except house property loss) cannot be carried forward if you file after the due date.
Delayed Refunds / Other Delays Filing late or incorrectly can slow down processing of refunds, and increase chances of notices from the tax department.
How to Avoid Penalties & File on Time
- Gather Documents Early
Collect your Form 16, Form 26AS / AIS, bank statements, investment proofs, expenses, etc., well before the deadline. - Choose the Correct ITR Form
There are multiple ITR forms depending on the source of income, business or profession, foreign income, etc. Filing in wrong form can lead to defects or rejections. 👉 See which form applies to you in the official ITR guide. - E-Verify Your Return
Even after filing, the return must be verified (online e-verification or physically by sending signed ITR-V). Without verification, it won’t be considered valid. - Don’t Wait for Last Moment
Filing close to deadline may mean portal glitches, delay in data reflection (TDS / AIS), and risk of missing due date due to technical issues. - Use the Belated Return Option If Needed — But Understand the Costs
If you miss the original due date, use Section 139(4) to file belatedly by 31 December.
Recent Updates & Important Notices
The deadline for many non-audit taxpayers was extended by CBDT for FY 2024-25.
The official Income Tax Calendar of Deadlines confirms the extended date.
The Income Tax Department has urged taxpayers not to wait until the last date. Visit the Income Tax India e-Filing Portal for updates.
FAQs
Q. Is there any scenario when the due date might get further extended?
Usually extensions are announced only in rare cases. As of now, no further extension is confirmed.
Q. Can a belated return be revised?
Yes — a belated return filed under Section 139(4) can still be revised before the deadline.
Q. If my income is below the taxable threshold, do I need to file on time?
Not always mandatory, but sometimes filing helps (loans, visas, refunds). Check official rules on the Income Tax India portal.
Conclusion
The last due date for many taxpayers in India for FY 2024-25 is 15 September 2025. Missing it isn’t the end of the world — you can still file a belated return by 31 December 2025 — but with extra costs and restrictions.
👉 To file today, go to the Income Tax India e-Filing website.
👉 To track all deadlines, check the Income Tax Calendar.
Filing early is always the best way to avoid penalties, ensure timely refunds, and stay compliant with tax laws.