Tax season can be stressful, especially for salaried people, NRIs, and pensioners. This year, the government provided relief through an ITR filing due date extension.
Why extension is important
The tax filing season is often stressful for individuals, professionals and small businesses. Missing the deadline also leads to penalties, late fees and reduced refunds. That is why the government’s decision to extend the last date for filing ITR has come as a big relief.
Instead of the original deadline of July 31, 2025, non-audited taxpayers now have until September 15, 2025 to file their returns. This extension ensures that lakhs of people, especially salaried employees and pensioners, can file their returns without rushing or facing technical issues.
Who gets the benefit of extension?
This relief is not available to everyone. Different categories of taxpayers have different timelines.
| Category of Taxpayer | New ITR Filing Due Date | Audit Requirement |
|---|---|---|
| Individual / HUF / AOP / BOI (no audit) | 15 September 2025 | No |
| Businesses with audit requirement | 31 October 2025 | Yes |
| Transfer Pricing Cases | 30 November 2025 | Yes |
| Belated / Updated Returns | 31 December 2025 | Not applicable |
Therefore, the extension of the last date for filing ITR mostly benefits non-audit cases. Businesses with complex accounts still follow their usual extended time.
Why the government announced the extension
Every year, tax professionals seek additional time due to procedural delays. This year, three major reasons emerged:
- ITR forms and utilities were issued late – Many ITR forms (such as ITR-5, ITR-6, ITR-7) were issued much later than usual, giving professionals less time to prepare.
- Portal issues – Taxpayers complained about errors like session timeout, income mismatch in AIS and problems while uploading forms.
- Demands of professional bodies – Considering the huge workload on chartered accountants, associations like CCTAX and ICAI insisted on providing relief.
Thus, the government agreed to extend the deadline till September 15, 2025, which would provide adequate time for easy compliance.
What happens if the new deadline is missed?
Despite the extra time, missing the new date has financial consequences.
- Interest under Section 234A: On the tax not paid if the return is filed late.
- Interest under Sections 234B and 234C: For not paying advance tax on time.
- Late filing fee: Rs. 5,000 if the income is more than Rs. 5 lakh. For those below Rs. 5 lakh, the fee is reduced to Rs. 1,000.
Example:
If your taxable income is Rs 8 lakh and you file your return after September 15, 2025, you can pay Rs 5,000 as penalty and additional interest on tax dues.
Clearly, extending the ITR filing deadline is a golden opportunity that should not be wasted.
Filing early is always smart
Many taxpayers think that filing close to the deadline is fine. But it increases the risk. Early filing ensures:
- Faster refund
- Time to rectify in case of error
- Less chance of portal slowdown
- Peace of mind before penalty is imposed
Here is a suggested personal filing calendar:
| Task | Suggested Deadline |
|---|---|
| Collect salary slips, Form 16, investment proofs | Early September |
| Match Form 26AS and AIS data | 5–7 September |
| Compute tax liability | 8–10 September |
| File and e-verify ITR | By 12–13 September |
| Final review | Before 15 September |
Checklist before filing
Always keep these documents ready:
- PAN and Aadhaar (linked status must be active)
- Form 16 from employer
- Bank account details and interest certificates
- TDS certificates
- Form 26AS / AIS / TIS
- Capital gains statement from shares, mutual funds, property
- Investments for Section 80C, 80D and other deductions Evidence
- Loan repayment certificates for home loan or education loan
The better prepared you are, the easier your filing process will be.
Common mistakes of taxpayers
With the increasing use of AI and data matching by the Income Tax Department, mistakes are caught early. Avoid these:
- Choosing the wrong ITR form
- Claiming deductions without proof
- Forgetting to report interest income
- Income not matching against AIS/Form 26AS
- Failing to e-verify return within 30 days
Remember: Even a small mistake can hold up your refund.
Lessons from previous years
Looking back helps us understand why extending the ITR filing deadline is important.
| Year | Original Due Date | Final Extended Due Date | Reason |
|---|---|---|---|
| 2020 | 31 July 2020 | 10 January 2021 | COVID-19 pandemic |
| 2022 | 31 July 2022 | 31 July 2022 (no extension) | Portal improved |
| 2023 | 31 July 2023 | 31 August 2023 | Portal slowdowns |
| 2025 | 31 July 2025 | 15 September 2025 | Form delays + glitches |
Trends show that although digital filing has improved, extensions still occur due to system bottlenecks.
Life after filing: What to track
Filing is just the first step. After that:
- Check the refund status regularly on the Income Tax portal.
- Respond to the notifications if any discrepancies are found.
- Download the receipt and store it safely.
- Plan your tax in advance for the next year to avoid interest charges.
Additionally, the updated return (ITR-U) facility now allows amendments to be made within 4 years. While useful, it comes with additional taxes and fees. Hence, it is better to file correctly the first time.
Frequently asked questions about the deadline for filing ITR
Question 1: Can I expect another extension after September 15, 2025?
Not possible. The government has indicated that this is a final relaxation.
Question 2: Do businesses that are audited need to worry about September 15?
No. They comply with the deadline of October 31, 2025.
Question 3: What if I miss the extended deadline?
You can file your return late till December 31, 2025, but with a penalty.
Question 4: Will the refund be delayed due to late filing?
Yes. The sooner you file, the faster the processing and refund will be.
Question 5: Is e-verification mandatory?
Yes. You need to do e-verification within 30 days of filing your return, otherwise your return will be invalid.
Extending the last date for filing ITR till September 15, 2025 is a pragmatic decision that reduces the burden on individuals, professionals and small businesses.
But granting an extension is not a reason to avoid it. Smartest Taxpayers:
- Collect documents in advance
- File well before the due date
- Avoid penalties and last-minute panic
Think of filing taxes as not just a legal obligation but also a financial health check. Filing on time ensures transparency, easy refunds and peace of mind.
So, don’t wait until the last day. Use this deadline wisely – and complete your ITR filing stress-free.
