Filing income tax returns (ITRs) in a timely manner is all about evading penalties and making compliance with the Income Tax Act possible. The Income Tax Department in India has prescribed different due dates of e-filing ITR’s for different kinds of taxpayers, including individuals, companies, and firms.
Income Tax Return (ITR) Due Dates for FY 2024-25 (AY 2025-26)
Specific due dates of income tax returns for different classes of assesses are as follows, depending upon the category of the taxpayer concerned:
1. Individual & HUF (Non-Audit Cases)
- Who Should File? Salaried individuals, freelancers, and self-employed individuals not requiring a tax audit.
- Due Date:31st July 2025
2. Companies, Partnership Firms, & LLPs (Requiring Tax Audit)
- Who Should File? Businesses and professionals with turnover exceeding the prescribed limit requiring an audit under Section 44AB.
- Due Date:31st October 2025
3. Companies & Firms (Transfer Pricing Cases)
- Who Should File? Taxpayers involved in international transactions or specified domestic transactions requiring a Transfer Pricing Report under Section 92E.
- Due Date:30th November 2025
4. Belated and Revised Return
- Who Should File? Taxpayers who missed the original due date or need to correct errors in their filed return.
- Due Date:31st December 2025
Detailed ITR Filing Due Dates Table for FY 2024-2025/ AY 2025-2026
| Taxpayer Type | ITR Due Date |
| Individuals, HUF, Salaried Employees | 31st July 2025 |
| Businesses & Professionals (Audit Required) | 31st October 2025 |
| Businesses Involved in Transfer Pricing | 30th November 2025 |
| Belated & Revised Returns | 31st December 2025 |
Late Filing Fees & Penalties for Missing ITR Due Date
E-Filing Income Tax Returns late results in penalties under Section 234F and other consequences:
1. Late Filing Fees
- ₹5,000 if filed after the due date but before 31st December 2025.
- ₹1,000 if total income is below ₹5 lakh.
- No penalty for taxpayers with zero tax liability.
2. Interest on Outstanding Tax (Section 234A)
- 1% per month on unpaid tax from the due date till the filing date.
3. Loss of Carry Forward Benefits
-Where the return is filed late, then carry-forward benefits are not allowed as far as ‘business and capital loss’ is concerned.
4. Legal Consequences for High-Income Taxpayers
- Failure to file returns can lead to prosecution (3 months to 2 years imprisonment) for high-value taxpayers.
Benefits of Filing ITR Before the Due Date
Filing ITR on time has multiple benefits:
1. Avoid Late Fees & Interest
Timely filing prevents penalties under Section 234F and interest on unpaid taxes.
2. Carry Forward Losses
Taxpayers can carry forward business losses to set off against future profits.
3. Faster Refund Processing
Early filers receive income tax refunds faster.
4. Easier Loan & Visa Approvals
Banks and financial institutions require ITR proof for loan applications and visas.
5. Compliance with Income Tax Laws
Timely filing ensures hassle-free compliance with tax laws.
Steps: How to File Income Tax Returns (ITR) Online?
Step 1: Income Tax Portal Login
Visit the Income Tax e-Filing website (www.incometax.gov.in) and log in using your PAN.
Step 2: Select the Appropriate ITR Form
Select an ITR form depending on the income type:
- ITR-1 (Sahaj): Salaried individuals
- ITR-2: Individuals with capital gains or multiple incomes
- ITR-3: Business professionals
- ITR-4 (Sugam): Presumptive income taxpayers
- ITR-5, 6, 7: For companies, firms, and trusts
Step 3: Fill in Income, Deductions & Tax Paid Details
Enter your income, deductions (under Section 80C, 80D, etc.), and tax paid details.
Step 4: Verify & Submit the Return
After filing, verify the return using:
- Aadhaar OTP
- Net Banking
- Digital Signature Certificate (DSC)
Step 5: E-Verify Your ITR
After submission, complete e-verification to process the return faster.
Conclusion for ITR due dates
It is important to file your Income Tax return online electronically within the time frame given under tax laws so that you may avoid penalties for late filing and become eligible for deductions or tax rebates that can provide you relief and security. Be on the lookout for online ITR filing due dates, select the appropriate ITR form, and file your returns prior to the due date in order to reap tax benefits and breathe a little easier.
FAQs on online ITR e-filings
1. What is the last date for ITR filing for individuals in 2025?
The due date for individuals and salaried employees is 31st July 2025.
2. Can I file my ITR after the due date?
Yes, you can file a belated return by 31st December 2025, but with penalties.
3. What happens if I miss the ITR due date?
You may face a late fee of up to ₹5,000, interest on tax dues, and loss of carry-forward benefits.
4. Can I revise my ITR after filing?
Yes, you can revise your ITR before 31st December 2025 if you find errors.
5. Will I need to file ITR if my earnings are below the taxable limit??
Filing ITR is not mandatory for income below ₹2.5 lakh, but it helps in loan approvals and tax refunds.
6. In terms of late filing, what is the penalty amount?
A ₹5,000 late fee applies if filed after 31st July but before 31st December 2025. If income is below ₹5 lakh, the penalty is ₹1,000.
7. How can I check my ITR status?
Log in to the Income Tax e-Filing portal, go to the ITR status section, and enter your PAN & acknowledgment number.
8. Can I file ITR manually instead of online?
No, most taxpayers must file ITR online. Manual filing is allowed only for super senior citizens (above 80 years).
9. Is Aadhaar mandatory for filing ITR?
Yes, Aadhaar-PAN linking is mandatory for filing ITR.
10. Do I need to e-verify my ITR after filing? Yes, e-verification is required to process your ITR. You can do this using Aadhaar OTP, Net Banking, or DSC.
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