On 27th May 2025, the Central Board of Direct Taxes (CBDT) officially announced the extension of the due date for filing Income Tax Returns (ITRs) for Assessment Year 2025–26. The original deadline of 31st July 2025 for non-audit taxpayers has been extended to 15th September 2025.
Background and Rationale
The extension is primarily due to significant structural and content revisions in the notified ITR forms for AY 2025–26. These revisions are designed to:
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Simplify compliance
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Increase transparency in disclosures
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Improve reporting accuracy and consistency
Given these comprehensive changes, additional time is necessary for the development, integration, and rigorous testing of e-filing systems. Additionally, TDS credits, which are due to reflect by 31st May 2025, are expected to appear in the system only from early June, effectively shortening the filing window without an extension.
Legal Authority
This extension has been issued under the powers conferred by Section 119(2)(a) of the Income-tax Act, 1961, which allows the CBDT to grant administrative relief by extending procedural deadlines in appropriate cases.
A formal notification with further details is expected to be issued separately.
Scope of the Extension
| Taxpayer Category | Original Due Date | Extended Due Date |
|---|---|---|
| Individuals and HUFs (Non-Audit) | 31 July 2025 | 15 September 2025 |
| Firms (Non-Audit) | 31 July 2025 | 15 September 2025 |
| Tax Audit and Transfer Pricing | As per existing law | No change |
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The extension facilitates taxpayers in reconciling their tax credit statements such as Form 26AS and Annual Information Statement (AIS) to ensure accurate reporting.
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It also provides additional time to comply with the revised ITR forms, which include new and expanded disclosures on foreign assets, cryptocurrency holdings, and other complex income sources.
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The additional time mitigates the risk of errors and reduces the pressure on the e-filing portal during peak filing periods.
