ITR Filing Due Date 2025 Today: The Income Tax Return (ITR) filing deadline for Assessment Year (AY) 2025–26 ends today, September 15, with close to 1 crore filings expected on the final day. Last year,
the e-filing portal processed a record 70 lakh returns within 24 hours — its highest ever. This year, taxpayers and professionals are again racing against time, with many reporting portal slowdowns as the last-minute rush intensifies.
As of September 13, 6.29 crore returns had been filed for AY 2025–26, compared with 7.28 crore in total for AY 2024–25. Assuming a similar growth pace of 7.5% year-on-year, filings could touch 7.8 crore this year. The compliance trend has been consistent:
- AY 2024–25: 7.28 crore returns
- AY 2023–24: 6.77 crore returns
- AY 2022–23: 5.82 crore returns
- AY 2021–22: 5.77 crore returns
This reflects a 25% rise in filings over the past three years, underscoring improved tax compliance and an expanding base of taxpayers.
The extended deadline, pushed from July 31 to September 15, coincides with the due date for paying the second installment of advance tax. This overlap has added to the pressure on individuals and businesses, who are balancing filing obligations with tax payments.
ITR Filing FAQs Answered
What are the different ITR forms?
- ITR 1 (Sahaj): For individuals with income up to ₹50 lakh.
- ITR 2: For individuals/HUFs not eligible for ITR 1 and without business income.
- ITR 3: For individuals/HUFs with income from business or profession.
- ITR 4: For resident individuals, HUFs, and firms (other than LLPs) with income up to ₹50 lakh from business/profession and long-term capital gains up to ₹1.25 lakh.
- ITR V: The acknowledgment of ITR filing.
What are the different modes of filing ITR?
According to the CBDT, returns can be filed:
- On paper
- Electronically with a digital signature
- Online with an electronic verification code
- Electronically followed by submission of ITR-V
Where can I file ITR online?
Taxpayers can file online via the official portal: incometax.gov.in
What is the e-utility facility?
The Income Tax Department provides free Java and Excel-based e-utilities to generate and submit returns, with step-by-step instructions.
Do I need to attach documents with ITR?
No. ITR forms are attachment-free. However, documents like Form 16, investment proofs, or TDS certificates must be kept ready for verification if requested.
Is filing ITR mandatory if the income is negative?
Yes. Losses must be reported before the due date if you wish to carry them forward for set-off in future years.
Can I file ITR after the deadline?
Yes, as a belated return, but late fees under Section 234F apply.
What is the penalty for late filing?
- Rs 5,000 if income exceeds Rs 5 lakh
- Rs 1,000 if income is below Rs 5 lakh
Will I get a refund if I paid excess tax?
Yes. Refunds are credited directly to your bank account through ECS transfer.
Are there disadvantages to filing ITR?
No. On the contrary, failure to file when taxable income exists may attract penalties and prosecution.
Has the ITR deadline been extended for AY 2025–26?
No. The final deadline is September 15, 2025.
What are the penalties for not filing?
- Late fees under Section 234F (₹1,000–₹5,000)
- Ineligibility for certain deductions (Sections 10A, 80-IA, etc.)
- Prosecution risk (3 months–2 years; up to 7 years if tax evaded exceeds ₹25 lakh)
How can deductions under Section 80G be claimed?
Donations must be reported in Schedule 80G of the ITR form, categorized into four tables depending on the recipient.
What is the Section 87A rebate?
- Old Regime: Rebate up to ₹12,500 if income ≤ ₹5 lakh
- New Regime: Rebate up to ₹25,000 if income ≤ ₹7 lakh
Can deductions exceed gross total income?
No. Chapter VIA deductions cannot exceed the Gross Total Income, except for exempt categories like capital gains.
Who must file Form 10-IEA to switch tax regimes?
- Business/professional taxpayers: File Form 10-IEA to opt for the old regime.
- Others: Choose regime directly while filing.
Can salaried employees claim extra rent deductions?
No. Only HRA under Section 10(13A) is allowed (old regime only). Section 80GG does not apply if HRA is part of salary.
What documents are needed to file ITR?
Keep ready:
- PAN and Aadhaar
- Bank details
- Form 16 (for salaried)
- Form 26AS and AIS
- Capital gains statements
- Investment proofs
- Rent receipts/home loan details (if applicable)
Timely filing helps avoid penalties, ensures refunds, and keeps financial records clean. With the deadline expiring tonight, taxpayers are urged not to delay further.
