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

Updated on: Aug 12th, 2025

3 min read

ITR filing due date for taxpayers not requiring audit, such as individuals and HUFs, is 15th September 2025. For FY 2024–25 (AY 2025–26), the ITR filing due date has been extended to 15th September 2025 from 31st July as per the CBDT notification. Missing this deadline can lead to interest charges under Section 234A and a late filing fee under Section 234F. However, if you miss the due date, you can still file a belated return until 31st December of the assessment year.

When is the Last Date to File ITR for AY 2025-26?

For FY 2024-25 (AY 2025-26), the last date to file ITR for non-audit taxpayers is 15 September 2025, extended from the original 31 July 2025 deadline. 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 last date

Income Tax Filing Due Dates for FY 2024-25 (AY 2025-26)

Category of Taxpayer	Due Date for Tax Filing - FY 2024-25 *(unless extended)
Individual / HUF/ AOP/ BOI (books of accounts not required to be audited)	15th September 2025
Businesses (Requiring Audit)	31st October 2025
Businesses requiring transfer pricing reports (in case of international/specified domestic transactions)	30th November 2025
Revised return	31st December 2025
Belated/late return	31st December 2025
Updated return	31 March 2030 (4 years from the end of the relevant Assessment Year)

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

Loss Adjustment

In case you have incurred losses from sources like the stock market, mutual funds, properties, or any of your businesses, you have the option to carry them forward and offset them against your income in the subsequent year. This provision substantially reduces your tax liability in future years. However, you will not be allowed to carry forward these losses if you miss filing your ITR before the deadline.

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.

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.

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.

What are Financial Year (FY) and Assessment Year (AY)?

A Financial Year (FY) is the period from 1st April to 31st March during which you earn your income. The Assessment Year (AY) is the year immediately following the Financial Year in which your income is assessed and taxed by the Income Tax Department.

For example, income earned during FY 2024-25 (1st April 2024 to 31st March 2025) will be assessed and taxed in AY 2025-26.

Important Due Dates for Paying Advance Tax Instalments for FY 2025-26

Whenever we talk about income tax, there are certain tax formalities that need to be followed within the specified due dates, such as filing income tax returns, paying advance tax on time, etc.

The due dates for the payment of advance tax are:

Due date	Nature of compliance	Tax to be paid
15th June 2025	First instalment	15% of tax liability
15th September 2025	Second instalment	45% of tax liability
15th December 2025	Third Instalment	75% of tax liability
15th March 2026	Fourth instalment	100% of tax liability
15th March 2026	Presumptive scheme	100% of tax liability

Frequently Asked Questions

How to pay income tax after the due date?

If you have missed paying taxes and filing your return within the due date, you will still be allowed to do so post the due date by filing a Belated Return. However, a late filing penalty (Rs. 1,000 to Rs. 5,000) and interest will be levied while filing ITR.

What is the due date for filing an income tax return?

The due date to file ITR for FY 2024-25 is 15th September 2025 for individuals and non-audit cases, and 31st October for audit cases of the relevant assessment year. You can seamlessly e-file your income tax return with Cleartax in under 3 minutes.

How to revise income tax returns before the due date?

If the taxpayer wants to revise the original return filed, the same can be done using the revised return under Section 139(5). The revised return can be filed as per the standard procedure followed for original return filing. However, the taxpayer has to submit the ITR under Section 139(5). The entire process of e-verification needs to be completed while revising the return.

How to revise income tax returns after the due date?

If the taxpayer wants to revise the original return after the due date, the same can be done using the revised return u/s 139(5). You can file a belated return on or before 31st December of the assessment year. Taxpayers cannot file any return once this date is passed.

However, if the return was missed due to an extreme situation, you can lodge a request to your A.O. seeking permission to file past returns under Section 119.

What happens if the income tax return is not filed before the due date?

If you fail to file an income tax return within the due date, a belated return can be filed. However, a penalty of up to Rs.5,000 for late filing will be charged for filing belated returns. If the total income of the person is less than Rs.5 lakh, then the fee payable is Rs.1,000.

What is the due date of return filing for Companies?

The due date for the return filing of domestic companies for FY 2024-25 is 31st October 2025. However, if the company is having any international transaction or specified domestic transaction and is required to furnish a report in Form No. 3CEB u/s section 92E, the due date to file ITR will be 30th November 2025.

What is the last date to file ITR?

The last date to file ITR for individuals for FY 2024-25 is 15th September 2025.

What is an income tax audit?

It is the examination and inspection of an entity’s books of accounts to ensure compliance with the Income Tax Act, 1961. Only certain types of assesses need to get their tax audit done by a CA or a firm of CAs.

What to do if the 31st December due date return is also missed?

An updated return can be filed within 4 years from the end of the relevant Assessment year, if 31st December due date is also missed

Will the refund be delayed for filing the return after the due date?

Yes, if the return is filed after the deadline, then the refund credited to the assessee’s bank account might also be delayed.

Will there be any penalty for filing the return if the income falls below the taxable limit?

No penalty or interest is levied for filing income tax return after the due date if the income is below the taxable limit.

Whether the penalty and interest both are imposed for late filing of Income Tax Return?

Yes, both interest and penalty is levied on late filing on returns. Penalty of up to Rs. 5,000 for taxable income exceeding Rs.5 lakhs. Further interest is charged at the rate of 1% per month on the unpaid amount of tax, if any.

Can i file my ITR later if i miss the due date?

ITR can be filed after the due date but such ITR should be filed before 31st December. This ITR will be considered Belated Return and a late filing fee will be levied along with interest.

Can I file ITR after 15th September 2025?

Yes, you can file a Belated return after 15th September 2025 for FY 2024-25 (AY 2025-26). However, you will have to pay a penalty of up to Rs. 5,000.

Can I file ITR after 31st December?

Yes, you can file income tax return after 31st December using ITR-U. However, you will be required to pay penalty of up to Rs. 5,000 and additional tax will be levied, whose amount depends on when ITR-U is filed.

Has the ITR filing started for FY 2024–25 (AY 2025–26)?

Yes, the Income Tax Return (ITR) filing for Financial Year 2024–25 (Assessment Year 2025–26) has started.

Why ITR due date is extended fo FY 2024-25 (AY 2025-26)

The ITR filing due date was extended to 15th September 2025 for non-audit taxpayers for FY 2024-25 due to the following reasons:

Major structural changes in ITR Forms.
System Readiness & Utility Implementation.
Delay in TDS Credit Reflection.
Stakeholder Feedback & Administrative Convenience.

About the Author

CA Mohammed S Chokhawala

Content Writer

I'm a chartered accountant, well-versed in the ins and outs of income tax, GST, and keeping the books balanced. Numbers are my thing, I can sift through financial statements and tax codes with the best of them. But there's another side to me – a side that thrives on words, not figures. Read more

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