Sept 15 is new deadline to file ITR but that's not for everyone: Here's why

ITR filing deadline: Businesses and professionals under audit will not get more time and they must stick to the original dates

The Central Board of Direct Taxes (CBDT) recently extended the deadline to file Income Tax returns (ITR) for non-audit cases from July 31 to September 15, 2025. Not all taxpayers are covered under this extension though. If your accounts are subject to audit, your ITR deadlines remain unchanged.

 

Who didn't get the ITR extension?

 

While salaried individuals and small business owners not subject to audit now have more time, taxpayers whose accounts need to be audited must still file their returns on the original dates as per the Income Tax Act. These include:

 

• Companies 
• Professionals with turnover above certain limits 
• Businesses opting out of presumptive taxation 
• Taxpayers involved in international or specified domestic transactions (transfer pricing cases)

ALSO READ | ITR-1, ITR-4 utilities released: How to use them for easier tax filing

Important dates for audit cases

 

Here's a quick look at the unchanged deadlines for audit-related filings:

 

September 30, 2025: Last date to submit tax audit reports under Section 44AB (for non-transfer pricing cases)

 

October 31, 2025: Deadline for filing ITRs in audit cases

 

November 30, 2025: ITR due date for taxpayers with transfer pricing requirements

 

Such taxpayers must plan well in advance, as no extension is provided beyond these dates.

 

For non-audit cases: New relief timeline

 

Those not required to undergo audit, like salaried individuals and small businesses under presumptive tax, can now file returns by September 15, 2025, instead of the earlier July 31 deadline.

 

The extension comes amid delays in the release of ITR forms and their online utilities, giving taxpayers more time to access TDS credits and complete their filings.  ALSO READ | Filing Income Tax return for the first time? Here's a step-by-step guide

 

Belated and revised return deadlines

 

December 31, 2025: Last date to file belated or revised ITRs (with a penalty of up to Rs 5,000)

 

March 31, 2026: Final date to file an updated return (ITR-U) for Assessment Year 2025–26

 

Tip: Keep Form 16, TDS details, and investment proofs ready well before your respective deadlines to ensure smooth filing.