Income Tax Return Filing Last Date for for AY 2025–26

Why the ITR Deadline Matters for Every Taxpayer

The Income Tax Return (ITR) filing deadline is more than just a statutory date—it’s a marker of responsible financial behavior. Timely filing ensures:

  • Avoidance of penalties under Section 234F

  • Faster refund processing of excess TDS or advance tax

  • Eligibility for revised filings and accurate recordkeeping

  • A positive image with financial institutions, investors, and regulators

Whether you’re an employee, NRI, startup, or private company, tracking the correct due date for AY 2025–26 (FY 2024–25) is essential.

Who Needs to File an ITR?

As per the Income Tax Act, 1961, the following taxpayers must file a return:

  • Individuals (residents and non-residents) with income above the basic exemption limit

  • NRIs with taxable income in India

  • HUFs, LLPs, Partnership Firms

  • Private and Public Limited Companies

  • Entities claiming carry-forward of losses or deductions

  • Startups availing tax exemptions under Section 80-IAC

  • Entities involved in international or specified domestic transactions

Income Tax Return Filing Calendar for AY 2025–26 (FY 2024–25)

Taxpayer Type Due Date (AY 2025–26) Audit Applicable Relevant ITR Form
Salaried / Non-audit Individuals 31st July 2025 No ITR-1, ITR-2, ITR-4
NRIs (Non-Audit) 31st July 2025 No ITR-2
Freelancers / Professionals (No Audit) 31st July 2025 No ITR-3, ITR-4
HUFs (No Audit) 31st July 2025 No ITR-2, ITR-3
Partnership Firms / LLPs (No Audit) 31st July 2025 No ITR-5
Businesses / LLPs / Firms (With Audit) 31st October 2025 Yes ITR-5
Companies (With Audit) 31st October 2025 Yes ITR-6
Entities Requiring Transfer Pricing Audit (Form 3CEB) 30th November 2025 Yes ITR-6
Belated / Revised Return (All Categories) 31st December 2025 N/A As applicable
Updated Return u/s 139(8A) Within 2 years of end of AY With Additional Tax As applicable

Audit-Triggered ITR Filing Extensions

If your turnover crosses the following thresholds, tax audit applies under Section 44AB:

  • ₹1 crore for businesses (₹10 crore if 95% transactions are digital)

  • ₹50 lakh for professionals

These taxpayers must submit the audit report by 30th September 2025, and the ITR by 31st October 2025.

Who Files by 30th November 2025?

Entities engaging in:

  • International transactions

  • Specified Domestic Transactions (SDTs) exceeding ₹20 crore

…must file a Transfer Pricing Report (Form 3CEB), verified by a Chartered Accountant. The ITR due date is extended to 30th November 2025.

Revised and Belated Return Filing

Missed the original ITR deadline?

  • Belated Return: File by 31st December 2025

  • Revised Return: File corrections to earlier ITR (same deadline)

After this period, only Updated Returns under Section 139(8A) are allowed—within 2 years, with penalty tax.

Penalty for Missing ITR Filing Due Dates

Income Level Penalty Amount (u/s 234F)
Up to ₹5 lakh ₹1,000
Above ₹5 lakh ₹5,000
Refund Loss / Interest on Tax Due 1% per month under Section 234A

Additionally, failure to file audited returns on time may invite scrutiny or disqualification of director status in the case of companies.

Documents Checklist for Timely ITR Filing

For Individuals and NRIs:

  • PAN & Aadhaar

  • Form 16 / Salary Slips

  • Bank Interest Statement

  • Capital Gains Report (Shares, Mutual Funds, Property)

  • TDS Statement (Form 26AS)

  • Foreign Asset Details (for Residents)

  • Donation, LIC, Rent Receipts (for Deductions)

For LLPs / Firms / Companies:

  • Trial Balance, Ledger Statements

  • GST Returns & Reconciliation

  • Audited Financials (Balance Sheet, P&L)

  • Tax Audit Report (3CA/3CB and 3CD)

  • Board Resolutions, Partner Deeds

  • Form 3CEB for TP/SDT cases

FAQs on ITR Filing Last Date for AY 2025–26

Q1. Is 31st July the final date for all individuals?
Yes, unless tax audit or transfer pricing applies.

Q2. Can NRIs file ITR from abroad?
Yes, ITR can be e-filed globally using OTP or Aadhaar-based login.

Q3. What if I file after 31st July 2025?
You’ll pay a late fee and may lose benefits like loss carry forward.

Q4. Can companies delay filing without audit?
Private companies must file by 31st October 2025, with or without income.

Q5. What’s the difference between revised and updated return?
Revised return is for correcting mistakes before 31st Dec.
Updated return (under Section 139(8A)) is for post-deadline voluntary disclosure—subject to 25%-50% extra tax.

Conclusion: Stay Ahead with Professional ITR Filing Support

Meeting the income tax return filing last date for AY 2025–26 ensures legal compliance, better financial credibility, and peace of mind. Whether you’re an individual earning salary, an NRI, a growing startup, or a full-scale company — aligning your compliance with audit and ITR timelines is essential.

Need expert support for filing, audit handling, or ITR planning?
Let Tradeviser help you prepare and file your ITR accurately, on time, and stress-free.