CBDT Extends ITR Filing Due Date to September 15, 2025: Timely Relief, But Audit Deadlines Must Also Be Addressed

In a significant move welcomed by taxpayers and professionals alike, the Central Board of Direct Taxes (CBDT) has extended the due date for filing Income Tax Returns (ITRs) for the assessment year 2025-26. Returns originally due by July 31, 2025, can now be filed until September 15, 2025. This extension comes in response to the delayed release of ITR utilities, which have not been made available to taxpayers and tax professionals as of mid-June 2025.

ITR Date extended

Why the Extension Was Needed

The annual income tax filing season is a critical period for millions of taxpayers across India. Timely availability of ITR utilities—software tools provided by the Income Tax Department for preparing and submitting returns—is essential for smooth compliance. This year, the delay in releasing these utilities has left taxpayers and professionals with little time to collate data, reconcile TDS credits, and file accurate returns.

Recognizing these practical challenges, the CBDT’s decision to extend the deadline is both prudent and necessary. It provides much-needed breathing space for individuals and businesses to comply with statutory requirements without the pressure of last-minute rush or inadvertent errors.

Implications for Taxpayers and Professionals

The extension to September 15, 2025, is expected to ease the compliance burden for:

Salaried individuals -  Small businesses -  Professionals -  Other non-audit taxpayers

It also ensures that taxpayers have adequate time to verify TDS credits, gather supporting documents, and address any discrepancies in Form 26AS or Annual Information Statement (AIS).

Need for Timely Extension of Audit-Linked Deadlines

While the extension for non-audit ITRs is a welcome step, it is equally important that the deadlines for tax audit reports and ITRs requiring compulsory audits are also extended in tandem. Traditionally, the due date for filing tax audit reports (Form 3CA/3CB/3CD) and related ITRs is set a month or so after the non-audit ITR deadline. However, if the audit deadline remains unchanged, professionals may face a compressed timeline to complete audit work, increasing the risk of errors and non-compliance.

A coordinated extension would:

Ensure fairness and parity for all taxpayers

Allow auditors sufficient time for quality checks and compliance

Reduce last-minute bottlenecks and system overloads