The Central Board of Direct Taxes (CBDT) has announced an important update for taxpayers: the income tax return due date extension for 2024-25. Individual taxpayers and Hindu Undivided Families (HUFs) not required to undergo an audit now have until 15 September 2025 to file their Income Tax Returns (ITRs). This replaces the earlier deadline of 31 July 2025.
However, for taxpayers whose accounts need an audit, the deadline remains 30 September 2025.
Why the Extension Was Announced
The CBDT’s decision to extend the deadline comes after professional bodies and chartered accountants raised concerns regarding difficulties faced by taxpayers this year. Key challenges include:
- Portal glitches: Users reported login errors, slow access, and failures while uploading returns on the income tax e-filing portal.
- Data mismatches: Differences between the Annual Information Statement (AIS) and Form 26AS led to confusion over tax credits.
- Delayed ITR forms and utilities: The updated forms were released later than expected, reducing the effective filing window.
- New ICAI reporting format: Revised disclosure requirements introduced by the Institute of Chartered Accountants of India increased compliance workload.
The Chandigarh Chartered Accountants Taxation Association (CCATAX) and other professional groups urged the CBDT to consider these issues. Acting on these requests, the board issued a circular on 27 May 2025, extending the filing deadline by six weeks.
Impact of the Income Tax Return Due Date Extension for 2024-25
The extension provides taxpayers with extra time to file accurate returns and avoid errors. Filing before the new deadline is essential to prevent:
- Late fees under Section 234F
- Interest under Sections 234A, 234B, and 234C
- Loss of the ability to carry forward certain losses
Experts advise taxpayers not to wait until the last moment. Early filing allows time to reconcile data, correct mistakes, and handle any technical issues with the e-filing portal.
Tips for Filing on Time
To make the most of the extended deadline, follow these expert tips:
- Check all documents carefully – Ensure Form 26AS and AIS match your records.
- Avoid portal congestion – File returns early to avoid slowdowns near 15 September 2025.
- Use updated ITR forms – Make sure you download the latest forms and utilities from the income tax e-filing portal.
- Verify ICAI disclosures – If applicable, ensure all revised reporting requirements are completed accurately.
Final Words
The income tax return due date extension for 2024-25 is a welcome relief for taxpayers facing technical and procedural challenges. While the new deadline of 15 September 2025 offers extra time, further extensions are unlikely.
Taxpayers and HUFs should use this additional period wisely to submit accurate returns, avoid penalties, and maintain compliance with tax regulations. Staying proactive ensures smooth filing and peace of mind for the assessment year 2025-26.
