The Income Tax Department has officially pushed the ITR filing deadline for Assessment Year (AY) 2025-26 to September 15, 2025. Traditionally, this due
date falls on July 31, but this year, the extension was necessitated by backend adjustments tied to newly introduced ITR forms and Excel utilities. This extension benefits non-audit taxpayers, which largely includes salaried individuals, Hindu Undivided Families (HUFs), pensioners, and small business owners who aren’t required to get their accounts audited under the Income Tax Act. Who Falls Under The Non-Audit Category? If your income comes from any of the following sources, and your accounts don’t require a formal audit, you’re in the non-audit category: Salary or pension income Rental income from house property Capital gains from investments Bank interest or other miscellaneous sources Presumptive income under Sections 44AD, 44ADA, or 44AE, provided your turnover is below the audit threshold These taxpayers can file using the simplified forms and are encouraged to avoid last-minute filings. Step-By-Step Guide To File Your ITR Filing your ITR is now more user-friendly through the Income Tax Department’s official website: Visit incometax.gov.in Log in using your PAN/Aadhaar and password Go to e-File > Income Tax Return > File Income Tax Return Choose Assessment Year 2025–26 Select the appropriate ITR form based on your income type Review the auto-filled details, such as salary, interest income, and TDS Add any missing income, apply eligible deductions, and pick between the old or new tax regimes Submit after verifying all details Missed the Deadline? Here's What It’ll Cost You A flat Rs 5,000 late fee applies. If your total income is below Rs 5 lakh, the late fee is reduced to Rs 1,000. An additional interest of 1 per cent per month on any unpaid tax applies, over and above the late fee. So, while the extension gives you breathing space, avoid delaying your return unnecessarily. Tax Compliance on the Rise in India Recent statistics from the Central Board of Direct Taxes (CBDT) show promising trends. For AY 2024–25, over 7.28 crore returns were filed by July 31, 2024, a 7.5% increase from the 6.77 crore returns in AY 2023–24. This indicates growing awareness and compliance among taxpayers.
