By Anirudha Yerunkar

Copyright india

The due date for filing non-audit Income Tax Returns (ITR) for FY25 is September 15 2025. If liable taxpayers miss this deadline they may have to pay penalties. It may also cause delay in refunds and the loss of certain tax benefits. While there have been calls to extend the deadline the government has not issued any notification so far. Tax experts strongly recommend filing well before the due date.
Who Needs To File ITR By September 15?
The ITR deadline is July 31 but this year it was extended to September 15 as the tax department released forms later than usual. The new deadline applies to non-audit taxpayers including most salaried individuals pensioners NRIs and those not subject to audit.
Businesses and professionals requiring audit: Audit reports due by September 30 2025 ITR filing by October 31 2025.
Taxpayers with transfer pricing requirements: ITR filing deadline is November 30 2025.
ITR Filing: Consequences Of Missing Deadline
Late Fee (Section 234F): Rs 5000 if filed after September 15 but before December 31; capped at Rs 1000 for incomes below Rs 5 lakh.
Interest on unpaid tax: 1% per month under Sections 234A 234B and 234C.
Loss of carry-forward benefits: Business trading or property losses cannot be carried forward if returns are delayed.
Refund delays: Refunds if any will take longer to process.
Increased Scrutiny: Non-compliance could attract notices or stricter checks from the tax department.
Why Filing Early Helps
Filing before the deadline avoids last-minute portal slowdowns ensures faster refunds and reduces the stress of compliance risks. Early filers also stay better prepared in case of any discrepancies.
Income Tax Return Filing
ITR filing last date
ITR filing due date
Income Tax Return filing last date