No Extra Time for Audit Cases in ITR Filing Extension

CBDT extends ITR filing deadline to September 15, 2025 for non-audit cases. No change for audit taxpayers. Check who gets the extension and who doesn't.

Deadline Extended for Some

Anisha Kumari | May 29, 2025 |

No Extra Time for Audit Cases in ITR Filing Extension

No Extra Time for Audit Cases in ITR Filing Extension

The deadline for filing Income Tax Returns (ITRs) for the FY 2024-25 has been extended by 45 days by the Central Board of Direct Taxes (CBDT). Taxpayers who are not required to get their accounts audited can file their returns by September 15, 2025 rather than the prior deadline of July 31, 2025.

This move provides huge relief for the salaried individuals who usually start to file their returns after receiving Form 16 from employers, mainly around mid-June. They will get more time to complete their return filing process after this extension.

Table of Content
  1. Why the Deadline was Extended?
  2. Who Doesn’t Get the Extension?
  3. What Happens If You Miss the Deadline?

Why the Deadline was Extended?

The release of ITR forms and their online/offline utilities has been delayed by nearly a month this year. Last year, the forms were released in late March and early April but this year the process is taking more time. According to the Income Tax Department, this delay is due to the changes in contents and structures of the forms, which is taking more time for system updates.

The government knows that TDS (Tax Deducted at Source) details are filed by May 31 but starts showing in the system only by early June. Without this extra time, many taxpayers would have had very less time to file their returns properly.

Who Doesn’t Get the Extension?

This deadline is not applicable for those taxpayers whose account are required to be audited under the Income Tax Act. These include businesses and professionals falling under audit rules. The original timelines stay the same for them:

  • September 30, 2025: Last date for submitting the tax audit report under Section 44AB (except in transfer pricing cases).
  • October 31, 2025: It is the due date for filing ITR for audit cases (for transfer pricing cases, the deadline is November 30, 2025).

What Happens If You Miss the Deadline?

Non-audit taxpayers who fail to file their ITR by September 15 are given option to file a belated return by December 31, 2025, but a penalty will be charged to them.

This decision took place for making the return filing process easier, more transparent and accurate for taxpayers.

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