ITR filing FY 2024-25 due date: ITR filing FY 2024-25 due date: There is no intimation as of 12:00 AM, September 17, 2025 from the Income Tax Department on extension of ITR due date or deadline beyond September 16, 2025 for filing Income Tax Returns for Assessment Year 2025-26. This means that for taxpayers who have not managed to file their ITRs by September 16, returns will now be filed as belated.The due date for filing ITR is July 31 every year, however this time the Income Tax Department had extended it to September 15, 2025 in view of changes required on the Income Tax e-filing portal for the new ITR forms. With the last minute rush for ITR filing on September 15, also coinciding with the advance tax deadline, the tax portal threw up glitches for several taxpayers. The Income Tax Department subsequently revised the due date to September 16, 2025.However, despite many users still complaining of access issues and errors with the income tax portal, the due date has not been extended any further as yet.
What is the penalty for filing a belated ITR?
Filing an ITR beyond the designated deadline is classified as a belated return, which can be submitted through December 31, 2025. Whilst this option ensures legal compliance, it includes several restrictions, along with late fees and additional ramifications.
- Late fee: As per Section 234F, penalties up to Rs 5,000 are applicable. For earnings below Rs 5 lakh, the charge is Rs 1,000, whilst incomes exceeding Rs 5 lakh attract a Rs 5,000 fee.
- Interest charges: Sections 234A, 234B, and 234C prescribe interest payments for unpaid tax liabilities.
- Loss of carry-forward benefits: Delayed returns restrict carry-forward options to unabsorbed depreciation and house property losses exclusively.
- Extended refund periods: Processing of refunds for belated submissions typically requires additional time.
- Enhanced examination: Late submissions often receive additional scrutiny from tax authorities.
The Central Board of Direct Taxes (CBDT) reported on X that ITR submissions exceeded 7.3 crore by September 15, surpassing the previous year’s total of 7.28 crore.The Income Tax Department has also provided guidance for resolving browser-related issues. The department indicated these solutions typically address most local access problems.
