ITR Filing FY 2024-25: Everything to Know About Last Date Deadlines to File Returns

For all Indian taxpayers, filing income tax returns (ITRs) is an essential duty. In addition to guaranteeing adherence to tax laws, it entails disclosing all income sources, claiming any applicable deductions, and informing the Income Tax Department of any tax obligations. The deadline for non-audit taxpayers to submit their ITR for the financial year 2024–25 (assessment year 2025–26) has been moved to September 15, 2025. Missing this date could result in late filing fees under Section 234F and interest costs under Section 234A. However, if taxpayers miss the deadline, they have until December 31st to file a delayed return.

As of May 30, 2025, the FY 2024–25 (AY 2025–26) ITR reporting period has begun. Usually, on April 1st of the assessment year, the ITR filing process gets underway. Accordingly, filing should have started on April 1, 2025, for Financial Year 2024–25 (Assessment Year 2025–26). However, more time is needed to update the filing tools and perform the requisite system modifications this year due to the considerable changes introduced in the ITR forms. Longer schedules for system development, integration, and testing have resulted from this. Therefore, we now expect the ITR filing procedure to commence in June.

According to the most recent CBDT Notification, the deadline for sending notifications under section 143(1) pertaining to ITRs filed for AY 2023-24 (FY 2022-23) has been moved from December 31, 2024, to November 25, 2025.

We have shifted the deadline for non-audit taxpayers to file their ITR for FY 2024–25 (AY 2025–26) from July 31, 2025, to September 15, 2025. You can, however, file a belated return by December 31, 2025, with penalties and interest if you miss this date.

The following is the final list of ITR filing deadlines:

Individual/HUF/AOP/BOI—September 15, 2025
Businesses (Requiring Audit)—October 31, 2025
Businesses Requiring Transfer Pricing Reports—November 30, 2025
Revised Return—December 31, 2025
Belated/Late Return—December 31, 2025