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Income Tax Return: Income Tax Department extends ITR filing deadline for FY2024-25 to September 15, 2025.
Income tax filing 2025
Income Tax Return (ITR) Filing Deadline 2025: As the date for the income tax return (ITR) filing for FY2024-25 (Assessment year 2025-26) nears, the taxpayers are scrambling to file their ITRs before September 15, 2025.
The income tax department has extended the deadline for the ITR filing for FY2024-25 (Assessment Year 2025-26) for 45 days to September 15, 2025, from July 30, 2025. This new due date applies to individuals, Hindu Undivided Families (HUFs) and other taxpayers whose accounts don’t require auditing.
Even though many associations and CAs are advocating to extend the due date further due to technical glitches, severe rainfalls, outages, and data mismatches in AIS and Form 26AS, there’s a no official update from tax department.
With about half of the total filers having already completed their filings, Avinash Polepally, Business Head at ClearTax said, it’s evident that an extension is not likely to occur.
What Happens If You Miss The Due Date?
In case, if you miss the due date, which is September 15, then you two options:
Taxpayers have two options:
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File ITR-U under Section 139(8A), which allows filing up to four years from the end of the relevant assessment year, subject to additional tax ranging from 25% to 70%.
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Apply for condonation of delay under Section 119(2)(b) and, upon approval, file ITR under Section 139(9A) without paying additional tax or interest.
“The condonation of delay is a special relief mechanism provided by the Income Tax Department to help genuine taxpayers avoid financial penalties,” the CBDT noted in its circular.
How to File ITR After Condonation Approval
Taxpayers whose condonation requests have been approved can file their ITRs under Section 139(9A) using the offline utility on the e-Filing portal. The process includes:
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Logging in to the e-Filing portal with a valid User ID and password.
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Selecting the relevant assessment year and filing type “u/s 139(9A) – After Condonation of delay u/s 119(2)(b)”.
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Ensuring that the condonation request is approved before proceeding.
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Selecting the ITR type, uploading the JSON file generated through the offline utility, and verifying the return to complete the filing process.
Preparing the ITR Using the Offline Utility
To prepare the JSON for filing:
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Download the relevant ITR utility from the e-Filing portal.
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Install the Excel utility on your system and fill in the required details.
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In the Filing Information section, mention the Unique Document Identification Number (DIN) and the date of the condonation order.
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Generate the JSON file and use it to file the ITR on the portal.
Taxpayers are advised to keep a record of the transaction ID for future reference. Valid user credentials, a condonation order from the Principal Chief Commissioner of Income Tax (PCIT), bank account details, and Form 26AS & AIS are prerequisites for this process.
Varun Yadav is a Sub Editor at News18 Business Digital. He writes articles on markets, personal finance, technology, and more. He completed his post-graduation diploma in English Journalism from the Indian Inst…Read More
Varun Yadav is a Sub Editor at News18 Business Digital. He writes articles on markets, personal finance, technology, and more. He completed his post-graduation diploma in English Journalism from the Indian Inst… Read More
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