ITR Filing Last Date: All You Need to Know for FY 2024-25

The Income Tax Department has extended the ITR filing deadline for FY 2024-25—but delay beyond this date could cost you ₹5,000 in penalties. Whether you’re a salaried employee, freelancer, or HUF, it’s crucial to understand the key dates, fines, and rules that govern your tax filing this year.

In this article, we break down the ITR filing last date, explain the Income Tax Return deadline FY 2024-25, and help you avoid penalties under Section 234F and interest under Sections 234B and 234C.

New ITR Filing Deadline for FY 2024-25

The Central Board of Direct Taxes (CBDT) has officially extended the ITR filing last date for non-audit cases from July 31, 2025, to September 15, 2025. This extension applies to:

• Salaried individuals
• Hindu Undivided Families (HUFs)
• Taxpayers not requiring audit under the Income Tax Act

This 45-day extension provides much-needed relief amid changes in tax reporting formats, capital gains schedules, and income tax slabs introduced under the new tax regime.

Key ITR Filing Dates at a Glance

Penalty for Missing the Deadline

Failing to file your Income Tax Return (ITR) by the due date may result in a late fee under Section 234F of the Income Tax Act.:

• ₹5,000 penalty if filed after September 15, 2025
• ₹1,000 penalty if your total income is below ₹5 lakh

In addition to the fine, a delayed return may lead to:

• Delay in processing income tax refunds
• You may lose the option to carry forward certain losses to future years.
• Interest under Section 234A may apply if there are any unpaid taxes at the time of filing.

Difference Between Tax Payment and ITR Filing Dates

It’s important to note that while the ITR filing deadline has been extended to September 15, the tax payment due date remains July 31, 2025.

Failure to pay taxes by this date results in interest under:

• Section 234B: For shortfall in advance tax
• Section 234C penalties may be applicable for deferment or non-payment of advance tax installments.

Pro Tip

Pay your tax by July 31 even if you’re filing ITR later—late tax payments attract daily interest.

Why the Deadline Was Extended

The CBDT cited several reasons for the ITR due date extension:

• Structural changes in ITR forms, especially in capital gains reporting
• Technical updates to the income tax portal
• Delayed reflection of TDS credits from Form 26AS
• Stakeholder feedback requesting more time for accurate reporting

A press release from the department stated:

“The notified ITR forms for Assessment Year 2025–26 have been structurally and content-wise revised to simplify compliance, increase transparency, and ensure accurate reporting.”

Belated and Updated ITR Due Dates

If you miss the extended ITR filing deadline of September 15, you can still submit a belated return up to December 31, 2025. However, penalties will apply.

For corrections or disclosures after that, the Income Tax Act allows an updated return (ITR-U) to be filed up to 48 months after the end of the relevant assessment year.

• ITR-U deadline for AY 2025-26: March 31, 2030

Will the Deadline Be Extended Again?

As of now, no official word has been issued by CBDT regarding a further extension. However, experts believe that if technical issues persist or all ITR utilities are not released on time, another extension could be considered.

Still, waiting until the last minute is risky. The portal usually sees heavy traffic closer to the deadline, which can result in slower processing or failed submissions.

FAQ

What is the ITR filing due date for salaried individuals in 2025?

The extended due date for salaried individuals (non-audit cases) is September 15, 2025, for FY 2024-25.

What happens if I miss the deadline?

You can still file a belated return until December 31, 2025, but you will incur a ₹5,000 late fee (₹1,000 if income is below ₹5 lakh), and interest if tax wasn’t paid by July 31.

How can you file an ITR after the due date?

Log in to the income tax e-filing portal, choose the applicable assessment year (AY 2025–26), and select “Belated Return under Section 139(4).” You’ll also need to pay any applicable late fees and interest before submission.

Conclusion

The ITR filing last date for FY 2024-25 has been pushed to September 15, 2025, for non-audit taxpayers. While this offers more breathing room, remember:

• Regardless of your filing date, taxes must be paid by July 31 to avoid penalties and interest.
• Penalties and interest apply beyond deadlines
• Belated and updated returns are allowed, but with consequences

Avoid last-minute hassles—file your ITR before September 15 and save on penalties. Log in, verify TDS credits, and submit your return well in advance.