Is ITR Date Extended for AY 2024–25? Here’s the Latest Update

With the Income Tax Return (ITR) season underway for Assessment Year (AY) 2024–25, one common question being asked is:
“Is the ITR date extended this year?”

Let’s address this in detail, not just for individual taxpayers, but also for CAs, tax consultants, and business owners managing multiple filings.

Has the ITR Due Date Been Extended?

Yes, for non-audit cases, the Central Board of Direct Taxes (CBDT) has extended the due date from 31 July 2025 to 15 September 2025.

This applies to:

• Individual taxpayers
• Hindu Undivided Families (HUFs)
• Firms not requiring audit under Income Tax Act

Relevant Notification: CBDT Circular No. 6/2025 dated 27 May 2025

Who is This Extension For?

Why Was the ITR Date Extended?

1. Delayed TDS Statements
   Form 26AS and AIS updates were not fully available by the end of June, reducing the effective filing period.
2. Revised ITR Forms (ITR-2, ITR-3)
   New changes under Budget 2024 (especially for capital gains, crypto, and foreign income) required utility updates.
3. Technical Updates in Income Tax Portal
   Frequent downtime in late June and early July added pressure on filers and preparers.

What About Section 234A Interest?

If your total tax liability exceeds ₹1 lakh, you must pay self-assessment tax by the original due date (31 July), else interest under Section 234A will apply — even if the filing date is extended.

Key Insight for CAs:
For high-net-worth clients, salary + other income filers with large tax payable, interest meter starts post 31 July if tax isn’t cleared.

Sections 234B & 234C: Advance Tax Penalty Still Applies

The extension does not impact advance tax obligations. If advance tax wasn’t paid on time (especially for freelancers, businesses), both Section 234B (for non-payment) and 234C (for deferment) will still be levied.

Late Fees Under Section 234F

• Return filed after 15 Sept but before 31 Dec 2025 = ₹5,000 late fee
• Income below ₹5 lakh? = Reduced penalty of ₹1,000
• After 31 Dec = ITR can’t be filed (unless notice is issued)

Practical Strategy for Tax Professionals

Here’s how professionals can structure filing for different income tax slabs:

Common Mistakes to Avoid This ITR Season

1. Ignoring AIS mismatches – many refunds are held due to incorrect TDS or interest income reporting.
2. Filing without self-assessment tax – return will not be processed unless taxes are paid.
3. Belated or revised returns misuse – CAs must explain to clients that late filing limits loss carryforward and refund timelines.

Expert Tip

“While the date has been extended, the liability hasn’t. It’s still a best practice to file by 31 July if tax is already paid. It protects you from interest accrual and speeds up refund processing.”
— CA Manish Agarwal, Partner, ApkiReturn

What Should Tax Professionals Do Now?

Segment your clients into:

• Early filers
• Complex returns (capital gains, foreign assets)
• Audit & TP cases

Set internal deadlines by 31 July, 15 Aug, and 1 Sept for batch-wise submissions

Use the extension as a window to educate clients about advance tax compliance, digital signature usage, and loss adjustments

Final Word

Yes, the ITR due date has been extended for AY 2024–25 — but the extension only gives a compliance buffer, not penalty immunity.

CAs, tax preparers, and financial advisors must:

• Use the time strategically,
• Ensure timely tax payment,
• Prevent last-minute rushes,
• File error-free returns.

CTA: Ready to File ITR for AY 2024–25?

Avoid late fees, reduce interest, and ensure accurate filing with ApkiReturn’s expert support.
Start Filing Now with a CA →

FAQs – ITR Date Extension AY 2024–25

1. Is ITR filing date extended for AY 2024–25?

Yes, the due date for filing ITR for non-audit taxpayers has been extended from 31 July 2025 to 15 September 2025 by CBDT Circular No. 6/2025.

2. Is the last date for filing ITR extended for salaried employees?

Yes. Salaried employees (not requiring audit) now have time till 15 September 2025 to file their income tax return for AY 2024–25.

3. Has the audit ITR filing date been extended?

No, the due date for audit cases (under Section 44AB) remains unchanged — 31 October 2025.

4. What is the due date for belated or revised ITR for AY 2024–25?

The last date to file a belated or revised return is 31 December 2025, as per the current provisions of the Income Tax Act.

5. Will interest under Section 234A apply if tax is paid after 31 July 2025?

Yes. If your tax liability exceeds ₹1 lakh and you pay after 31 July (even though the return is filed before 15 Sept), interest under Section 234A will be applicable.

6. Are late fees under Section 234F waived due to extension?

No. The extension prevents late fees only if the return is filed by 15 September. If you file after that, late fees up to ₹5,000 will apply.

7. Does the extension apply to income from capital gains or foreign assets?

Yes, the extension applies to all non-audit taxpayers, including those reporting capital gains, dividend income, crypto, or foreign assets — provided audit is not required.

8. Is there any penalty for filing ITR after 15 September 2025?

Yes. Filing between 16 Sept and 31 Dec 2025 will attract a late filing fee under Section 234F, and losses (like capital loss) cannot be carried forward.

9. Do advance tax penalties (234B/234C) still apply after the extension?

Yes. The extension does not affect advance tax compliance. If advance tax wasn’t paid on time, interest under Sections 234B and 234C still applies.

10. How can I file my ITR before the deadline with expert help?

You can file your return with help from a CA or tax expert at ApkiReturn. We provide complete support for individuals, businesses, and freelancers.