The Central Board of Direct Taxes (CBDT), acting under its authority in Section 119 of the Income Tax Act, has issued a circular extending the due date for filing Income Tax Returns (ITR) for the Assessment Year (AY) 2025-26. This extension is specifically for non-auditable assesses, as defined in clause (c) of Explanation 2 to sub-section (1) of Section 139 of the Act. The previous due date of September 15, 2025, as per an earlier circular (No. 06/2025), has been moved to September 16, 2025. The circular, numbered 12/2025, was released on September 15, 2025, and a copy was distributed to various government officials and departments, including the Ministry of Finance, the Chairman of the CBDT, and the Institute of Chartered Accountants of India, for wide dissemination and compliance.
F. No. 225/131/2025/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Circular No. 12/2025 | Dated: 15th September, 2025
Subject: – Extension of due date for filing of ITRs for the Assessment Year 2025-26— reg.
The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Act, extends the due date for furnishing the Income Tax Return (ITR) for Assessment Year (AY) 2025-26 in the case of non-auditable assessees referred in clause (c) of Explanation 2 to sub-section (1) of section 139 of the Act from 15th September, 2025 (as per circular No.06/2025 dated 27.05.2025 vide F.No.225/205/2024-ITA-II) to 16th September, 2025.
(Dr. Castro liy4prakash.T)
Under Secretary to the Government of India
Copy to:
1. PS to F.M./ PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT.
5. All Joint Secretaries/CsIT, CBDT.
6. Web Manager, with a request to place the order on official Income-tax website.
7. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.
8. JCIT, Data Base Cell for placing it on gov.in.
9. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
10. The Guard File.
(Dr. Cast o Jayaprakash.T)
Under Secretary to the Government of India
