Income Tax Return 2025 Key Deadlines You Can’t Miss
Income Tax Return 2025 season is here, and timely filing matters more than ever. Whether you’re a salaried individual, freelancer, or business owner, missing the due date can lead to heavy late fees, interest, and loss of deductions. Here’s your complete guide to the ITR filing calendar for AY 2025–26.
ITR Filing Due Dates for AY 2025–26
| Category | Applicable To | Due Date |
|---|---|---|
| ITR without audit | Salaried, pensioners, freelancers (non-audit) | 31st July 2025 |
| ITR with audit (Section 44AB) | Businesses and professionals requiring audit | 31st October 2025 |
| Transfer pricing cases (Section 92E) | International/domestic specified transactions | 30th November 2025 |
| Belated ITR (Section 139(4)) | Late filers | 31st December 2025 |
| Revised ITR (Section 139(5)) | To correct any errors in filed return | 31st December 2025 |
| Updated ITR (Section 139(8A)) | For additional income disclosure (ITR-U) | Up to 48 months |
| Form 10A/10AB filing for charitable entities | Trusts and NGOs under Section 12AB | Varies as per notification |
| TDS Return Q1 (Form 26Q, 24Q) | Employers/deductor for Apr–Jun 2025 | 31st July 2025 |
Source: CBDT Notification No. 49/2025
Consequences of Missing the ITR Deadline
Missing the due date is not just a delay – it has financial and legal implications.
- Late Filing Fee:
₹1,000 to ₹5,000 under Section 234F. - Interest on Tax Due:
1% per month under Section 234A. - Loss of Carry Forward:
Losses under “capital gains” or “business” cannot be carried forward. - Delayed Refunds:
Refunds, if any, get pushed back or delayed. - No Revised Return Option:
If not filed on time, you lose the right to revise it later.
Legal Backing and Updates
- Section 139(1): Governs standard due dates for individuals and firms.
- Section 44AB: Mandatory tax audit requirements.
- Section 139(8A): Updated return option with extended 48-month timeline (as amended by Finance Act, 2025).
- Notification No. 49/2025 dated 19.05.2025: Updated ITR-U form and timelines.
Updated returns are a great second chance but come with steep additional taxes (up to 70%). It’s always smarter and cheaper to file on time.
Step-by-Step ITR Filing Checklist
- Collect Form 16, AIS, TIS, and bank statements
- Choose the correct ITR form (ITR-1 to ITR-7)
- Report all income (salary, rent, capital gains, etc.)
- Verify deductions under Section 80C, 80D, etc.
- Reconcile Form 26AS with income declared
- Pay self-assessment tax if required
- File before the deadline
- E-verify within 30 days of submission
FAQ – Income Tax Return Deadlines
Q1. Can I revise my ITR after the deadline?
Only if the original return was filed on or before 31st July 2025.
Q2. How late can I file an updated return?
Up to 48 months, but with 50%–70% additional tax under Section 140B.
Q3. What is the last date for belated return?
31st December 2025.
Q4. Can I change the tax regime while filing ITR?
Yes, individuals can switch between old and new regimes when filing the return.
Final Thoughts
Don’t wait till the last moment. File your Income Tax Return 2025 early to stay compliant and avoid penalties. Efiletax makes filing fast, simple, and secure — whether you’re salaried or running a business.
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Summary
Income Tax Return 2025 deadlines are out! Salaried taxpayers must file by 31st July 2025, while audited businesses have until 31st October. Missed deadlines attract penalties, interest, and loss of benefits. Here’s the full list of due dates and compliance tips for Indian taxpayers.