The Central Board of Direct Taxes (CBDT) has granted a one-day extension for filing Income Tax Returns (ITRs) for the Assessment Year 2025-26, moving the deadline from September 15 to September 16, 2025. This gives taxpayers an additional 24 hours to complete their filings.
Context and Penalties
- September 15, 2025, was also the due date for payment of the second instalment of advance tax for FY 2025–26.
- Taxpayers missing the ITR filing deadline may face late fees up to ₹5,000.
- Delays in advance tax payments can attract penal interest, making timely compliance crucial.
How to File Income Tax Returns
Taxpayers can file ITRs online or offline.
Offline Mode
- Download ITR Utilities from the official e-filing portal:
- Common offline utility (ITR-1 to ITR-4) and ITR-5, 6, 7 separately
- Excel utility (ITR-1 to ITR-7)
- Visit: Income Tax e-Filing Portal
- Download the relevant ITR utility from the ‘Downloads’ section.
- Extract the ZIP file and open the utility.
- Fill in income and other required details or import data using JSON utility.
- Upload the completed return to the portal and e-verify immediately or later.
- Submit the return and receive a confirmation email.
Online Mode
- Taxpayers can also file directly online via the e-filing portal using their credentials.
- E-verification options include Aadhaar OTP, net banking, or digital signature.
Key Takeaways
The extension provides taxpayers a last-minute opportunity to avoid penalties, while also emphasizing the importance of adhering to advance tax payment schedules.
Summary
- CBDT extends ITR filing deadline for AY 2025-26 to September 16, 2025.
- September 15 was also the due date for second advance tax instalment.
- Late filing penalties: up to ₹5,000; delayed advance tax attracts interest.
- ITRs can be filed online or via offline utilities (JSON or Excel).
- The extension gives taxpayers an extra 24 hours to complete filings and avoid penalties.
Disclaimer:
This article is intended solely for educational and informational purposes. The securities or companies mentioned are provided as examples and should not be considered as recommendations. Nothing contained herein constitutes personal financial advice or investment recommendations. Readers are advised to conduct their own research and consult a qualified financial advisor before making any investment decisions.
Investments in securities markets are subject to market risks. Please read all related documents carefully before investing.