CBDT Extends Income Tax Return Filing due date for the AY 2025-26
On May 27, 2025, the Central Board of Direct Taxes (CBDT) issued Circular No. 06/2025, announcing an extension for filing income tax returns for the Assessment Year 2025-26. Originally ITR due date AY 2025-26 was July 31, 2025, the deadline has now been extended to September 15, 2025. This extension applies to assessees specified under clause (c) of Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961.
Please note that this extension is only for those assessees who are required to file ITR by July 31, 2025. Assessees who are required to undergo an audit have not been granted an extension yet.
The decision, made under the powers granted by Section 119 of the Act, aims to provide relief to taxpayers, giving them additional time to comply with their filing obligations. This move by the CBDT reflects an understanding of the challenges taxpayers may face and ensures a smoother filing process for the specified category of assessees. If you fall under this category, make sure to mark the new deadline and file your returns by September 15, 2025, to avoid any penalties.
Income Tax Due Date Chart for AY 2025-26 (FY 2024-25)
| Compliance | Category of Assessee | Original Due Date | Extended Due Date |
|---|---|---|---|
| Filing Income Tax Return (ITR) | Individuals, HUFs, and others (non-audit cases) | 31st July 2025 | 15th September 2025 |
| Filing Income Tax Return (ITR) | Assessees requiring audit u/s 44AB or under any other law. | 31st October 2025 | – |
| Filing Income Tax Return (ITR) | Assessees required to furnish a report u/s 92E (transfer pricing cases) | 30th November 2025 | – |
| Filing Tax Audit Report | Assessees requiring audit u/s 44AB | 30th September 2025 | – |
| Filing Report under Section 92E | Assessees with international or specified domestic transactions | 31st October 2025 | – |
