Important Income Tax Return Due Dates and Forms for FY 2024-25

For FY 2024-25, the Income Tax Department has provided the due dates and forms to be used to file Income Tax Returns (ITR) for various categories of taxpayers. The deadlines differ based on whether the accounts of the taxpayer are to be audited.

Individuals and Hindu Undivided Families (HUFs) having no business income have to file their returns in either Form ITR-1 or ITR-2. The due date in this category is 31st July 2025.

Individuals or HUF who have business income have to file through Form ITR-3. For them, the ITR due date is 31st July 2025, and for those whose accounts are to be audited, the due date is 31st October 2025. In case one wants to go for the Old tax regime, it is mandatory to file Form 10-IEA prior to the due date.

Taxpayers under the presumptive taxation scheme, namely individuals, HUFs, and firms, are to file returns in Form ITR-4. The due date in this scheme is 31st July 2025.

Firms, including Limited Liability Partnerships (LLPs) have to submit their returns in Form ITR-5. In the case of non-audit entities, the due date is 31st July 2025. Where an audit is relevant, the due date is 31st October 2025.

Companies have to submit returns in Form ITR-6, and their due date is 31st October 2025.

Trusts are required to file their returns using Form ITR-7. Where audit requirements are not applicable, the 31st July 2025 is the due date. But in situations where audit is necessary, the filing date is pushed to 31st October 2025.

There are a few other dates which the taxpayer should remember. 30th September 2025 is the due date for furnishing a tax audit. Trusts subject to audit have to file Forms 10B or 10BB on the same date.

For transfer pricing, the report of audit needs to be furnished by 31st October 2025. For taxpayers covered under transfer pricing, the due date for ITR filing is extended to 30th November 2025.

Also to avail Foreign Tax Credit, the filing of Form 67 should be made prior to filing the income tax return.

The taxpayers can also file a belated or revised return and the due date for so is 31st December 2025. For persons desiring to file a revised return under the ITR-U scheme for FY 2024-25, the deadline has been fixed as 31st March 2030.

These timelines act as an essential reminder for every category of taxpaying individuals to adhere to the income tax regulations timely and refrain from unnecessary penalties or interest.