ITR Filing Last Date FY 2024-25 (AY 2025-26)

ITR filing last date for individuals is 16th September 2025 for FY 2024-25 (AY 2025-26).  Missing this deadline can lead to interest charges under Section 234A and a late filing fee up to Rs. 5,000 under Section 234F. However, if you miss the due date, you can still file a belated return until 31st December of the assessment year.

Last Date to File ITR for AY 2025-26

The due date for filing return for non-audit taxpayers for FY 2025-26 is 31st July 2026. However, for FY 2024-25 (AY 2025-26), the income tax filing last date for non-audit taxpayers is extended to16 September 2025. Many deductions and benefits are not available if you miss this due date. However, if you miss this date, you can file a belated return until 31 December 2025, but late filing fees and interest will apply.

ITR Filing Due Dates for Different Taxpayers 

For FY 2025-26 (AY 2026-27)

For FY 2024-25 (AY 2025-26)

If the due date of updated return is also passed, then the person cannot file their ITR except a notice is issued by the department.

Can I File ITR After Due Date?

Yes, if you failed to file ITR within the due date, you can still file a belated return before 31st December of the relevant assessment year. In case you fail to file a belated return, you can still file an updated return within 48 months (4 years) from the end of the relevant assessment year. 

Belated Return

• Taxpayers who missed the initial filing due date are allowed to file a Belated Return u/s 139(4) within 31st December of the relevant assessment year with applicable late fees and interest.
• For financial year 2024-25, the last date for filing belated return is 31st December, 2025.

Updated Return

• Still, if you miss the 31st December deadline due to unavoidable reasons, you can file an updated return (ITR-U) subject to the conditions specified therein.
• The last date for filing an updated return is 48 months (4 years) from the end of relevant assessment year. For financial year 2024-25, the due date for filing an updated return is 31st March, 2030.

Consequences of Missing the ITR Filing Deadline

Interest

If you submit your return after the deadline, you will be liable to pay interest at a rate of 1% per month or part month on the unpaid tax amount as per Section 234A.

Late Fee

In case of late filing, Section 234F imposes a late fee of

• Rs.5,000, if your total income exceeds Rs. 5 Lakh.
  • Rs.1,000, if your total income is within Rs.5 lakh

Carry Forward of Losses

• As per the provisions of the Income Tax Act, you can carry forward the losses of the current year to future periods, offset against future profits, thereby reducing the total tax liability.
• These losses include loss on sale of capital assets like properties, stocks, mutual funds, etc, and also business losses.
• If you miss the due date for ITR, you will not be able to carry forward the losses to the future periods.

Loss of Reputation

• Delayed filing of return can also affect other facets of your financial reputation. 
• You loan processing and approval might be affected because of delayed tax filing, since it indicates lack of financial discipline. 
• Also, filing ITR after the due date may affect your VISA processing, etc.

What if ITR Filing has Errors?

Worried that you have already filed ITR and made some mistakes in it? You can easily revise the return that is already filed.

Revised Return

• Revised returns allows the assessee to rectify the errors made in the original return filed by the him.
• The due date for filing revised returns is 31st December following the end of the financial year.
• Lets understand this with an example. Mr. X has filed his income tax return for the financial year 2024-25 on 30th June, 2025. But on August 1st, he realized that he has not claimed certain deductions in his returns. Therefore, he now has the option to revise the return until 31st December 2025.

Updated Return

• If you have missed the last date to file revised return, then you can still file updated return within 48 months from the end of the relevant assessment year.
• You can file an updated return whether or not you have filed an ITR already or not.
• But, in updated return, you cannot claim additional benefits which is not furnished in your original or revised return.
• An updated return cannot be revised further.

Also Read:
Income tax slabs for FY 2025-26 (AY 2025-26)