Many taxpayers assume that the last date for filing ITR is the same across the board. But that's not true. The Central Board of Direct Taxes (CBDT) has different deadlines for different categories. Knowing your due date can save you from late fees, interest, or worse—scrutiny.
Let’s break down the ITR deadlines for AY 2025–26 (FY 2024–25) based on taxpayer categories.
Individuals and HUFs (Non-Audit Cases)
If you're a salaried person, freelancer, or HUF whose books of accounts are not subject to audit, the last date to file ITR is September 15, 2025. Most people in this category file using ITR-1 or ITR-2 forms.
✅ Tip: If you're wondering about how to invest money in bank or evaluating bank investment schemes, this is a good time to reassess & declare your interest income properly.
Businesses and Companies (Audit Required)
If you're a proprietorship, partnership firm, or company whose accounts require auditing, your ITR due date is October 31, 2025. But remember, your audit report must be submitted by September 30.
International Transactions? Mark November 30
Taxpayers who engage in international transactions or specified domestic transactions that fall under Section 92E have until November 30, 2025, to file their ITR. But they need to furnish their audit report by October 31, 2025.
Also Read: ITR-3 Filing Simplified
Belated ITR Filing Deadline: December 31, 2025
Missed your due date? You still have time—but only till December 31, 2025. This is your last chance to file a belated return, but you may face a penalty up to ₹5,000 under Section 271F."
What If You Miss the ITR Deadline?
Failing to file ITR on time could cost you more than just money:
- You may face a late fee up to ₹5,000.
- You lose the chance to carry forward losses.
- You may attract interest on unpaid tax.
- Processing of refunds could get delayed.
However, if you’ve already paid your taxes & are just filing the return late, the interest may not be applicable. Still, it’s wise to file within the deadline to avoid hassles.
Different Modes of Filing ITR
Here’s how you can file your return:
- Submit a physical paper return (only in very limited cases).
- File electronically using a digital signature.
- File electronically with an e-verification code (EVC).
- File electronically and send a signed copy of ITR-V by post to CPC, Bengaluru."
Choose the Right ITR Form
|
Form |
Who Should File |
|
ITR-1 |
Salaried individuals, single house property, income < ₹50L |
|
ITR-2 |
Individuals & HUFs with capital gains or foreign income |
|
ITR-3 |
Professionals, traders, F&O, business income |
|
ITR-4 |
Presumptive tax payers (Section 44AD, 44ADA, 44AE) |
|
ITR-5/6/7 |
Firms, LLPs, Companies, Trusts, Political parties |
Also Read: ITR Filing FY 2024-25: New Tax Rules, Capital Gains Changes & What You Must Know Before Filing
Use This Time for Smarter Financial Moves
Tax filing season is also the perfect time to revisit your savings goals. If you're thinking: i have 2 lakhs rupees where to invest, this is your cue to explore best investment options for salaried person.
And if your focus is on high return, then index funds, tax-saving mutual funds (ELSS), or even long-term bank investment schemes could be worthwhile options.
Final Thoughts
Filing your ITR on time is not just about avoiding penalties—it’s about building long-term financial discipline. Whether you're new to tax filing or a seasoned investor, being proactive helps you stay stress-free during the assessment year.
✨ Planning your taxes smartly? Visit Callmyca.com and get expert assistance to file your ITR correctly & on time. From audit cases to refund tracking, we’ve got you covered.
