Income Tax Return Filing: How 45-Day Extension in ITR Filing Helps Salaried Individuals & Non-Audit Taxpayers?

The Income Tax Department has extended the deadline for filing income tax returns (ITR) for the financial year 2024-25 (Assessment Year 2025-26). Taxpayers whose accounts are not subject to tax audit, including individuals and Hindu Undivided Families (HUFs), now have until September 15, 2025, to file their ITRs.

ITR Filling Last Date Extended For Additional 45 Days

This extension provides an additional 45 days beyond the original deadline of July 31, 2025, offering much-needed relief to taxpayers amid recent changes in tax laws and filing procedures. It comes as a response to several changes introduced in the Union Budget 2024, which altered the capital gains tax structure and revised income tax slabs under the new tax regime.

Changes & Structural Revisions in Income Tax Return Forms

These changes, along with structural revisions in the ITR forms, have made the filing process more complex. According to the Central Board of Direct Taxes (CBDT), the extended deadline allows for necessary system development, integration, and testing of new filing utilities. Additionally, delays in reflecting Tax Deducted at Source (TDS) credits in the system have shortened the effective filing window, making this extension crucial for accurate and timely compliance.

Who Can Benefit from the Income Tax Return Filling Deadline Extension?

Taxpayers who qualify for this extended deadline are primarily salaried individuals, HUFs, and others whose accounts are not required to be audited. For these groups, the new deadline of September 15, 2025, replaces the original July 31 deadline, giving them extra time to prepare and submit their returns without incurring penalties.

It is important to note that this extension does not apply universally; different categories of taxpayers may have varying deadlines depending on their audit requirements and income sources.

Key Filing Deadlines at a Glance

Besides the extended filing deadline, taxpayers should also be aware of other important dates. The last date to file belated returns (ITR filed after the due date) is December 31, 2025. Additionally, the deadline to file updated returns (ITR-U), which allows corrections in already filed returns, has been extended from 24 months to 48 months from the end of the relevant assessment year, pushing the last date for AY 2025-26 to March 31, 2030.

ITR Filing Type Last Date:

• Non‑audit taxpayers (Individuals, HUF): September 15, 2025
• Belated ITR (ITR‑U): December 31, 2025
• Updated Return (ITR‑U): March 31, 2030