The Income Tax Return (ITR) filing deadline for Assessment Year (AY) 2025-26 is crucial for all taxpayers in India, especially salaried individuals, businesses, and companies. For most individual taxpayers not requiring audit, the last date to file ITR without penalty is July 31, 2025. For audit cases and companies, the deadline extends to October 31, 2025, and for cases requiring a report under Section 92E, it is November 30, 2025.
Belated and revised returns can be filed until December 31, 2025, but may attract penalties. Filing ITR on time ensures benefits like avoiding late fees under Section 234F, carrying forward losses, quicker refunds, and smooth financial transactions. AUBSP emphasizes timely filing to stay compliant and make the most of tax benefits for FY 2024-25.
| Item | Details |
|---|---|
| AY | 2025‑26 |
| Standard ITR Due Date | July 31, 2025 |
| Due Date for Audit Cases | October 31, 2025 |
| Due Date for Section 92E Reports | November 30, 2025 |
| Last Date for Belated ITR Filing | December 31, 2025 |
| Last Date for Revised ITR Filing | December 31, 2025 |
| Penalty under Section 234F (Income ≤ ₹5 Lakh) | ₹1,000 (if filed by 31 Dec 2025) |
| Penalty under Section 234F (Income > ₹5 Lakh) | ₹5,000 (if filed by 31 Dec 2025); ₹10,000 (after) |
| Interest under Section 234A | 1% per month on unpaid tax |
| E‑Filing Portal | https://www.incometax.gov.in |
| Forms ITR‑1 to ITR‑7 | Depending on income source and taxpayer category |
| E‑Verification | Aadhaar OTP, EVC, or sending ITR‑V to CPC Bengaluru |
Income Tax Return (ITR) 2025 Due Date: Comprehensive Guide by AUBSP
Filing your Income Tax Return (ITR) on time is critical to avoid penalties, carry forward losses, and ensure timely refunds. In this article, AUBSP walks you through all the important dates, deadlines, penalties, and procedures for ITR filing for Assessment Year (AY) 2025‑26 (Financial Year 2024‑25).
ITR Filing Deadlines for AY 2025‑26
AUBSP emphasizes that different categories of taxpayers have different due dates:
| Taxpayer Category | ITR Filing Deadline |
|---|---|
| Individuals/HUFs/AOPs/BOIs without audit requirement | July 31, 2025 |
| Businesses & professionals with audit requirement | October 31, 2025 |
| Domestic companies | October 31, 2025 |
| International transactions (Section 92E) | November 30, 2025 |
| Belated return (all categories) | December 31, 2025 |
| Revised return | December 31, 2025 |
AUBSP Note: The Income Tax Department may announce extensions; as of May 19, 2025, no further extensions have been notified.
Why Timely Filing Matters
- Avoid Penalty under Section 234F
- Income up to ₹5 Lakh: ₹1,000 (if filed after July 31 but by December 31, 2025)
- Income above ₹5 Lakh: ₹5,000 (if filed by December 31, 2025); ₹10,000 thereafter
- Carry Forward of Losses
Filing before July 31, 2025 ensures you can carry forward business or capital losses to future years. - Quicker Refunds & Ease in Loans/Visa
Early e‑filing leads to faster refunds. Banks and embassies often require ITR acknowledgment as proof of income. - Interest on Late Tax Payment
Interest @1% per month under Section 234A applies if tax remains unpaid past the due date.
Penalty and Belated ITR Filing
| Filing Window | Penalty for Income ≤ ₹5 Lakh | Penalty for Income > ₹5 Lakh |
|---|---|---|
| After July 31 to December 31, 2025 | ₹1,000 | ₹5,000 |
| After December 31, 2025 | ₹1,000 | ₹10,000 |
AUBSP advises that if you miss the July 31 deadline, you can still file a belated ITR by December 31, 2025, but penalties will apply. Also, a revised return can be filed by December 31, 2025 to correct any mistakes.
Step‑by‑Step E‑Filing Process
- Visit the e‑Filing Portal
Go to https://www.incometax.gov.in and log in with your PAN, password, and captcha. - Select ‘e‑File’ → ‘Income Tax Return’
- Choose AY 2025‑26
- Select ‘Original’ or ‘Revised Return’
- Choose taxpayer status (Individual, HUF, Company, etc.)
- Pick the Right ITR Form
- ITR‑1 (Sahaj): Salaried, one house property, other sources, Agri ≤ ₹5,000
- ITR‑2: Capital gains, multiple properties
- ITR‑3: Business/profession income
- ITR‑4 (Sugam): Presumptive business (turnover ≤ ₹50 Lakh)
- ITR‑5, 6, 7: Firms, companies, trusts, etc.
- Fill Details & Upload
- PAN, personal info, income, deductions (80C, 80D)
- Pre‑filled Form 26AS data
- Prepare online or upload XML (offline tool)
- Verify & Submit
- Pay tax, if any
- Submit and e‑verify via Aadhaar OTP, EVC, or send ITR‑V within 30 days
AUBSP reminds you to download Form 26AS and Annual Information Statement (AIS) to cross‑check deductions and TDS.
Revised vs. Belated Returns
- Belated ITR Filing Due Date 2025: December 31, 2025
- Revised ITR Due Date 2025: December 31, 2025
Belated returns cannot carry forward certain losses, whereas revised returns allow correction of income, deductions, or TDS details.
What Happens If You Miss the Deadline?
- Loss of carry‑forward benefits for capital/business losses
- Late filing fee under Section 234F
- Interest on tax due under Section 234A
- Disqualification for loans or visa processing due to lack of ITR proof
Choosing the Right Tax Regime
New Tax Regime (Default)
| Taxable Income | Rate |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001–₹6,00,000 | 5% |
| ₹6,00,001–₹9,00,000 | 10% |
| ₹9,00,001–₹12,00,000 | 15% |
| ₹12,00,001–₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
Rebate under Section 87A up to ₹25,000 applies if taxable income ≤ ₹7 Lakh.
Old Tax Regime
- Below 60 years: Up to ₹2,50,000 – Nil; ₹2,50,001–₹5,00,000 – 5%; ₹5,00,001–₹10,00,000 – 20%; Above – 30%
- 60–80 years: Up to ₹3,00,000 – Nil; ₹3,00,001–₹5,00,000 – 5%; ₹5,00,001–₹10,00,000 – 20%; Above – 30%
- Above 80 years: Up to ₹5,00,000 – Nil; ₹5,00,001–₹10,00,000 – 20%; Above – 30%
Rebate under Section 87A up to ₹12,500 for taxable income ≤ ₹5 Lakh.
FAQs on ITR 2025 filing for AY 2025-26
What is the last date to file ITR for AY 2025-26 without penalty?
The last date to file Income Tax Return without penalty for most individual taxpayers (non-audit cases) is July 31, 2025.
What is the ITR filing deadline for audit cases in AY 2025-26?
For taxpayers whose accounts require audit, the ITR filing deadline is October 31, 2025.
When is the ITR 2025 due date for salaried individuals?
Salaried individuals, who generally do not require an audit, must file their ITR by July 31, 2025.
Can I file a belated ITR for AY 2025-26?
Yes, if you miss the original deadline, you can file a belated return until December 31, 2025, with applicable penalties.
What is the due date for filing revised ITR for AY 2025-26?
The due date to file a revised ITR for AY 2025-26 is also December 31, 2025.
What is the ITR filing due date for companies in 2025?
The due date for domestic companies to file their ITR is October 31, 2025, unless they are required to file a report under Section 92E.
What is the due date for taxpayers covered under Section 92E?
Taxpayers involved in international or specified domestic transactions requiring a report under Section 92E must file their ITR by November 30, 2025.
What happens if I miss the ITR due date in 2025?
Missing the due date can lead to penalties under Section 234F, loss of certain benefits, and interest on outstanding tax dues.
Is there a penalty for late ITR filing in 2025?
Yes, a late filing fee of up to ₹5,000 (or ₹1,000 if income is below ₹5 lakh) applies. If filed after December 31, the penalty may increase to ₹10,000.
Can I file ITR after July 31, 2025?
Yes, you can file a belated return until December 31, 2025, but you may have to pay a late fee and interest on tax due.
What is the penalty amount for late ITR filing in AY 2025-26?
The penalty is ₹1,000 for income up to ₹5 lakh and ₹5,000 for income above ₹5 lakh if filed by December 31. After that, it can go up to ₹10,000.
What is the income tax audit due date for FY 2024-25?
The deadline to submit the tax audit report is September 30, 2025, and the ITR must be filed by October 31, 2025.
Who needs to file ITR for AY 2025-26?
Individuals earning above the basic exemption limit, companies, partnership firms, HUFs, and other entities as per the Income Tax Act must file ITR.
Which ITR form should I use for AY 2025-26?
ITR-1 is for salaried individuals with simple income; ITR-2 for those with capital gains; ITR-3 and ITR-4 for business/profession income; others for firms, companies, and trusts.
Where can I file my ITR for AY 2025-26?
You can file your ITR online through the official Income Tax e-Filing portal at https://www.incometax.gov.in/.
Do I need to e-verify my ITR after filing?
Yes, e-verification is mandatory to complete the ITR filing process. You can verify it online via Aadhaar OTP, EVC, or other approved methods.
Is it mandatory to file ITR if my income is below the taxable limit?
No, it is not mandatory unless you meet specific criteria like high-value transactions, foreign assets, or you want to claim a refund.
Can I revise my ITR after submission?
Yes, if you made any mistake or forgot to include information, you can revise your ITR by December 31, 2025.
What is the difference between original, belated, and revised ITR?
Original ITR is filed on or before the due date. Belated ITR is filed after the due date. Revised ITR is filed to correct errors in the original return.
What documents are required to file ITR?
You need PAN, Aadhaar, Form 16, Form 26AS, bank statements, details of investments, and proofs for deductions and exemptions.
Can I file ITR using my mobile phone?
Yes, you can file ITR through the mobile-optimized version of the e-Filing portal or by using the Income Tax Department’s mobile app.
What is the new vs old tax regime for AY 2025-26?
The new regime offers lower tax rates without deductions. The old regime allows deductions like 80C, 80D, etc. You can choose whichever is more beneficial.
Which tax regime is better for salaried individuals in 2025?
It depends on your deductions and exemptions. If you claim many deductions, the old regime may be better. Otherwise, the new regime with lower rates could be beneficial.
Can I switch between old and new tax regimes every year?
Yes, salaried individuals and pensioners can switch regimes annually while filing ITR.
What if I fail to e-verify my ITR after filing?
Your return will be considered invalid unless e-verified within 30 days of submission.
Will I get a refund if I file a belated ITR?
Yes, refunds are still processed for belated ITRs, but the processing may take longer and you may not be able to carry forward losses.
How can I check my ITR filing status?
You can check your ITR status by logging into the e-Filing portal and navigating to ‘View Filed Returns’.
What if I have not received my tax refund?
You can track your refund status on the e-Filing portal or NSDL’s TIN-NSDL website. Ensure your bank details are correctly provided in the ITR.
Can I file ITR if I don’t have Form 16?
Yes, salaried individuals can file ITR even without Form 16 by using salary slips, Form 26AS, AIS, and bank statements.
Is it mandatory to link Aadhaar with PAN to file ITR?
Yes, linking Aadhaar with PAN is mandatory for filing ITR and to avoid invalidation of your PAN.
AUBSP hopes this guide clarifies the ITR 2025 deadline, last date for ITR filing 2025, and penalty for late ITR filing 2025. With your e‑Filing portal due date 2025 fast approaching, gather your documents and choose the tax regime that best fits your profile.
Filing on time not only avoids penalties but also preserves your right to carry forward losses and ensures smoother financial transactions. Stay compliant, file early, and let AUBSP.com be your trusted companion in the ITR journey!
