Income Tax Return Filing 2025: Last Date to E-File ITR, How to Do It Online, and All Other Details
Introduction
Filing an Income Tax Return (ITR) is a crucial responsibility for taxpayers in India, ensuring compliance with the Income Tax Act, 1961, and enabling accurate reporting of income, deductions, and tax liabilities. For the Financial Year (FY) 2024-25 (Assessment Year (AY) 2025-26), the Central Board of Direct Taxes (CBDT) has extended the ITR filing deadline for non-audit taxpayers to September 15, 2025, from the original date of July 31, 2025. This blog provides a comprehensive guide on the last date to e-file ITR, the step-by-step process for online filing, key changes for AY 2025-26, and other essential details to help you file your ITR accurately and on time.
Key ITR Filing Deadlines for FY 2024-25 (AY 2025-26)
The ITR filing deadlines vary based on the taxpayer category. Below are the key dates for FY 2024-25 (AY 2025-26):
- Non-Audit Taxpayers (Individuals, HUFs, Professionals): The deadline for individuals, Hindu Undivided Families (HUFs), and other taxpayers not requiring an audit has been extended to September 15, 2025. This extension was announced due to significant updates in ITR forms and system integration requirements.
- Taxpayers Requiring Audit (Excluding Transfer Pricing): For taxpayers whose accounts require auditing (e.g., companies, proprietorship firms), the deadline is October 31, 2025. The audit report must be submitted by September 30, 2025.
- Taxpayers Involved in International or Specified Domestic Transactions: For those required to furnish a report under Section 92E (transfer pricing), the ITR filing deadline is November 30, 2025, with the audit report due by October 31, 2025.
- Belated Returns: If you miss the September 15 deadline, you can file a belated return by December 31, 2025, but this incurs a late filing fee of ₹1,000 (for income below ₹5 lakh) or ₹5,000 (for income above ₹5 lakh), along with 1% monthly interest on unpaid taxes under Section 234A.
- Revised Returns: Mistakes in your filed ITR can be corrected by filing a revised return under Section 139(5) by December 31, 2025.
- Updated Returns (ITR-U): If you missed filing or need to correct errors from previous years, you can file an updated return (ITR-U) under Section 139(8A) within four years from the end of the relevant AY. For AY 2025-26, the deadline for ITR-U is March 31, 2030, but additional taxes (25%–70% depending on the filing year) apply.
Why File ITR?
Filing an ITR is mandatory for individuals or entities whose gross total income exceeds the basic exemption limit, which varies based on age and tax regime (Old or New). Additionally, ITR filing is required if you:
- Spent over ₹2 lakh on foreign travel.
- Incurred electricity expenses of ₹1 lakh or more.
- Deposited over ₹1 crore in one or more current accounts.
- Wish to claim tax refunds or carry forward losses for future tax adjustments.
Timely ITR filing ensures compliance, facilitates loan approvals, enables tax refunds, and avoids penalties or notices from the Income Tax Department. Filing by the due date also allows taxpayers with business income to opt for the Old Tax Regime; late filers default to the New Tax Regime, which restricts most deductions.
ITR Forms for AY 2025-26
The Income Tax Department has prescribed seven ITR forms, each tailored to specific taxpayer categories and income sources. Choosing the correct form is critical to avoid defective returns. Below is a summary of the key ITR forms:
- ITR-1 (Sahaj): For resident individuals with total income up to ₹50 lakh from salaries, one house property, other sources (e.g., interest), long-term capital gains under Section 112A up to ₹1.25 lakh, and agricultural income up to ₹5,000.
- ITR-2: For individuals and HUFs with no business or professional income, including income from capital gains, foreign assets, or multiple properties.
- ITR-3: For individuals and HUFs with income from business or profession.
- ITR-4 (Sugam): For resident individuals, HUFs, and firms (other than LLPs) with total income up to ₹50 lakh, including business income under Sections 44AD, 44ADA, or 44AE, and long-term capital gains under Section 112A up to ₹1.25 lakh.
- ITR-5, ITR-6, ITR-7: For firms, companies, trusts, and other entities.
How to E-File ITR Online: Step-by-Step Guide
E-filing your ITR is a straightforward process through the Income Tax Department’s portal or authorized platforms like ClearTax or IndiaFilings. Follow these steps to file your ITR online for AY 2025-26:
Register/Login to the E-Filing Portal:
- Visit www.incometax.gov.in.
- Log in using your PAN (as username) and password. If unregistered, click “Register” and provide your PAN, Aadhaar, and other details.
Select the Assessment Year:
Choose Your Filing Status:
