ITR Filing: When is the last date to file income tax return? Know how much penalty will be imposed on late filing

ITR Filing Deadline Extended to September 15, 2025: Penalty Rules for Late Filing Explained

New Delhi, Sept 11, 2025 – The countdown has begun for taxpayers to file their Income Tax Returns (ITR) for the financial year 2024-25 (Assessment Year 2025-26). The government has extended the filing deadline from the usual July 31 to September 15, 2025, giving taxpayers additional time due to delays in ITR form updates and backend system preparations.

This extension is meant to provide relief to millions of taxpayers who were facing difficulties in filing on time. However, not everyone is covered under this extension, and failing to file by the revised date could attract penalties.

Who Can Benefit from the Extended Deadline?

The revised ITR filing deadline applies only to non-audit taxpayers. These include:

• Salaried individuals

• Pensioners

• HUFs (Hindu Undivided Families)

• Small businesses and professionals who opt for presumptive taxation schemes (Sections 44AD, 44ADA, 44AE), provided their turnover is below the audit threshold

• Individuals earning income from salary, house property, capital gains, or other sources

Taxpayers whose accounts require a statutory audit are not eligible for this September 15 deadline.

Will the Deadline Be Extended Further?

Many taxpayers are hopeful that the government may push the deadline again. However, the Income Tax Department has not issued any official indication of a further extension. Experts advise taxpayers not to wait for another extension and complete the filing well before September 15, 2025 to avoid last-minute technical glitches and penalties.

How to File Your ITR Online

Filing your income tax return has become simpler with the Income Tax e-filing portal (incometax.gov.in). Here’s a step-by-step process:

Login using PAN/Aadhaar and your password.

Go to the e-File section and select Income Tax Return.

Choose the Assessment Year (AY 2025-26).

Select the correct ITR form based on your income sources.

Verify auto-filled details such as salary, TDS, and bank interest.

Add any other income or deductions.

Choose between the old tax regime and the new tax regime.

Review and submit your return.

This process is designed to be user-friendly, and most salaried taxpayers can file their ITRs within minutes.

Penalties for Late Filing

Missing the September 15 deadline comes with financial consequences.

• A late fee of ₹5,000 will be charged for filing after the deadline.

• If your total income is below ₹5 lakh, the penalty is reduced to ₹1,000.

• Additionally, taxpayers must pay 1% interest per month on any outstanding tax, which is separate from the late fee.

Thus, even a short delay can lead to unnecessary financial burdens.

Rising Number of Taxpayers in India

Data from the Central Board of Direct Taxes (CBDT) shows that tax compliance in India is steadily improving.

• For AY 2024-25, a record 7.28 crore ITRs were filed, compared to 6.77 crore in the previous year, marking a 7.5% increase.

• This reflects growing awareness among individuals and businesses about the importance of timely tax filing.

Experts believe that with digital platforms and simplified processes, the number of taxpayers will continue to rise in the coming years.

Key Takeaways

• Revised ITR filing deadline: September 15, 2025 (for non-audit taxpayers).

• Applies to salaried individuals, pensioners, HUFs, and small businesses under presumptive taxation.

• Late filing penalty: ₹5,000 (₹1,000 if income is below ₹5 lakh).

• Additional 1% monthly interest on pending taxes.

• File early to avoid last-minute portal rush and penalties.

💡 Final Word: With only a few days left until the extended deadline, taxpayers should act quickly. Filing your ITR on time not only avoids penalties but also ensures faster refunds and better compliance records.