Is Due date of filing Return extended?

On 27th May 2025, the Central Board of Direct Taxes (CBDT) extended the due date for filing Income Tax Returns for non-audit cases under Section 139(1) of the Income Tax Act, from 31st July to 15th September 2025.

Why the Extension Was Inevitable:

Delayed in reflection of TDS credits:

Due to delayed reflection of TDS credits in Form 26AS and AIS, many taxpayers were unable to reconcile their actual deductions with system data. Filing without accurate TDS credit poses risks of mismatch and potential demand notices, prompting the need for additional time.

Late issuance of ITR forms & significant changes therein:

The ITR forms for AY 2025–26 were issued later than expected, and even after release, several changes and schema updates were introduced gradually. This disrupted the preparation process, as professionals had to rework data and software vendors had limited time to align tools with the final formats.

Late availability of ITR utility:

Though the ITR forms were notified earlier, the actual utilities—both online and offline—became fully functional only much later.

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