Summary: The due dates for filing Income Tax Returns (ITR) are prescribed under Section 139(1) of the Income Tax Act, 1961. These standard dates include July 31st for most non-audit assessees, October 31st for companies and assessees requiring an audit, and November 30th for assessees requiring a Transfer Pricing report (Form 3CEB). Despite these statutory deadlines being applicable, the Central Board of Direct Taxes (CBDT) frequently grants extensions. These extensions, which have been observed across various assessment years, are typically issued due to technical glitches, delays in releasing ITR utilities, requests from assessees, or extraordinary circumstances such as the COVID-19 pandemic. For instance, in the year ended March 31, 2025 (AY 2025-26), the deadline for non-audit cases was unilaterally extended from July 31st to September 15th. The CBDT also granted significant extensions during the COVID-19 outbreak in 2020. More recently, as per Circular No. 15/2025, the ITR due date for audit-specified assessees was extended from October 31, 2025, to December 10, 2025, with the audit report deadline extended to November 10, 2025.
As per Section 139(1) of the Income Tax Act, the due date for filling return of income for various categories of assesses are as under:
| Category of Assessee | Due Date for Filing Income Tax Return (ITR) |
|---|---|
| (a) Where the assessee is a company, or a person (other than a company) whose accounts are required to be audited under the Income-tax Act or any other law, or a partner of a firm whose accounts are required to be audited under the Income-tax Act or any other law, or the spouse of such partner if Section 5A applies | 31st October |
| (b) In the case of any other assessee (other than those covered above) | 31st July |
| (c) Any assessee who is required to file a report under Section 92E (Transfer Pricing report in Form 3CEB) | 30th November |
The above due dates have been applicable since Assessment Year 2022–23 and onwards. However, almost every year, the Board grants an extension of the due dates—sometimes on the request of assessees, pursuant to High Court orders, or due to other circumstances.
For the current year, i.e., the financial year ended on 31st March 2025 (Assessment Year 2025–26), the Board extended the due date for filing returns from 31st July to 15th September 2025, even without any formal request for extension.
Although the government has frequently extended ITR deadlines in the past, including this year’s extension from July 31 to September 15, such extensions are generally granted for specific reasons like technical glitches, delays in releasing ITR utilities, or other extraordinary situations.
The Income Tax Department has also been sending emails and messages to taxpayers reminding them that the due date for filing returns is approaching, urging them to file without waiting until the last day. As of 19th August 2025, about 3.2 crore returns had already been filed.
Example: Past Extensions (Press Release dated 30th December 2020 – Extension of Time Limits)
In view of the challenges faced by taxpayers in meeting statutory and regulatory compliances due to the COVID-19 outbreak, the Government promulgated the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Ordinance, 2020 on 31st March 2020, extending various time limits:
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For taxpayers requiring audit/international reporting: ITR due date extended to 31st January 2021
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For other taxpayers: ITR due date extended to 31st December 2020
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Audit report due date extended to 31st December 2020
Final Extensions:
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Audit cases and companies: ITR due date extended to 15th February 2021
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Other taxpayers: ITR due date extended to 10th January 2021
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Audit reports: Due by 15th January 2021
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Vivad Se Vishwas declarations: Extended to 31st January 2021
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Orders/notices under Direct Tax and Benami Acts: Extended to 31st March 2021
As per Circular No. 15/2025 dated 29th October 2025, the due date for filing Income Tax Returns has been extended from 31st October 2025 to 10th December 2025 for assessees specified in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. Further, the due date for filing audit reports has been extended from 31st October 2025 to 10th November 2025 in accordance with clause (ii) of the Explanation to section 44AB of the Act.
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