ITR Filing Due Date is one of the most important aspects of tax planning for every taxpayer in India. Filing your Income Tax Return (ITR) on time is not only a legal responsibility but also helps you avoid penalties and maintain financial discipline. The Income Tax Department announces the due date for each financial year based on your taxpayer category—whether salaried, self-employed, or a business entity.
Whether you are a salaried employee, a freelancer, or run a business, it is essential to be aware of the ITR filing due date for Financial Year (FY) 2024-25, corresponding to Assessment Year (AY) 2025-26. This article outlines all the important deadlines, procedures, and other key information to help you file your ITR accurately and on time.
ITR Filing Due Date: Key Deadlines
Regular ITR Filing Deadlines
-
Individuals & Salaried Employees: July 31, 2025
-
Businesses not requiring audit: July 31, 2025
-
Businesses requiring audit: October 31, 2025
-
Transfer Pricing cases: November 30, 2025
Belated and Revised Returns
-
Last date to file belated or revised return: December 31, 2025
Understanding Financial Year vs. Assessment Year
-
Financial Year (FY) 2024-25: April 1, 2024 – March 31, 2025
-
Assessment Year (AY) 2025-26: The year when income earned in FY 2024-25 is assessed and taxed.
In simple terms, income earned during FY 2024-25 is reported and taxed in AY 2025-26.
Step-by-Step Process for ITR Filing
-
Visit the official website: https://incometax.gov.in
-
Register/Login using your PAN and OTP
-
Click on “File Income Tax Return”
-
Select the relevant assessment year (AY 2025-26)
-
Choose the appropriate ITR form
-
Enter your personal and income details
-
Claim deductions (such as under Section 80C, 80D, etc.)
-
Verify tax details (TDS, advance tax, etc.)
-
Submit and complete e-verification using Aadhaar OTP, bank login, or net banking
Consequences of Missing the ITR Filing Due Date
Failing to file your ITR on time can result in:
-
Late Filing Fee: ₹1,000 to ₹5,000 under Section 234F
-
Interest on Tax Payable: 1% per month under Section 234A
-
Ineligibility to Carry Forward Certain Losses
How to File a Belated Return
If you miss the original ITR filing due date, you can file a belated return by:
-
Filing before December 31, 2025
-
Following the same filing process as regular ITR
-
Paying applicable late fees and interest
-
Revising the return later, if needed
Income Tax Slabs for FY 2024-25
Old Regime (with deductions):
-
Up to ₹2.5 lakh – Nil
-
₹2.5 lakh to ₹5 lakh – 5%
-
₹5 lakh to ₹10 lakh – 20%
-
Above ₹10 lakh – 30%
New Regime (without deductions):
-
Up to ₹3 lakh – Nil
-
₹3 lakh to ₹6 lakh – 5%
-
₹6 lakh to ₹9 lakh – 10%
-
₹9 lakh to ₹12 lakh – 15%
-
₹12 lakh to ₹15 lakh – 20%
-
Above ₹15 lakh – 30%
Common Errors to Avoid While Filing ITR
-
Using an incorrect ITR form
-
Not reporting interest income
-
Missing out on eligible deductions
-
Not verifying TDS/TCS details
-
Failing to e-verify the return
e-Filing vs. Offline Filing
| Criteria | e-Filing | Offline Filing |
|---|---|---|
| Mode | Digital | Manual |
| Speed | Fast | Slow |
| Acknowledgment | Instant | Delayed |
| Recommended for | All taxpayers | Limited categories only |
FAQs
- What is the last date to file ITR for AY 2025-26?
The last date is July 31, 2025, for most individuals and non-audit businesses.
- Can I file ITR after the due date?
Yes, you can file a belated return by December 31, 2025, but with penalties.
- Do I need to file ITR if my income is below the taxable limit?
No, but it’s recommended if you want to claim a refund or build a financial record.
- Which ITR form should I use?
It depends on your income type. Salaried? Use ITR-1. Business income? Use ITR-3 or ITR-4.
- Is Aadhaar mandatory for ITR filing?
Yes, linking Aadhaar with PAN is mandatory for filing ITR.
