Introduction

The Central Board of Direct Taxes (CBDT) has extended the due date for filing Income Tax Returns (ITRs) for the Assessment Year (AY) 2025-26. The deadline, originally set for 31st July 2025, has now been officially extended to 15th September 2025.

This decision is expected to benefit millions of taxpayers and professionals who were concerned about the tight compliance timelines due to recent structural changes in the ITR forms.

Why Was the ITR Due Date Extended?

The extension comes in light of significant changes introduced in the ITR forms for AY 2025-26. According to CBDT, the revised forms aim to enhance taxpayer convenience, improve reporting accuracy, and introduce greater transparency in compliance.

The introduction of these new forms has necessitated:

• Additional time for system integration
• Development and rollout of compatible utilities
• Testing of the updated filing platform

Moreover, CBDT has considered the feedback from stakeholders who raised concerns about limited timeframes for accurate filing, especially when TDS statements (Form 26AS) reflecting deducted taxes become available only by early June.

Revised Due Date for ITR Filing – AY 2025-26

• Previous Due Date: 31st July 2025
• New Extended Due Date: 15th September 2025

This extension applies to non-audit cases, which primarily include salaried individuals, small businesses, freelancers, and professionals who do not require a tax audit.

Structural Changes in New ITR Forms: A Quick Overview

1. Pre-filled Details and Cross-validation

The new ITR forms are expected to fetch more pre-filled data from third-party sources (banks, mutual funds, etc.), which will improve accuracy but require thorough validation by the taxpayer.

2. Expanded Reporting Requirements

The revised forms now capture more detailed disclosures about:

• Foreign income and assets
• Crypto transactions
• Capital gains in granular format
• Presumptive income and exemptions

3. Dynamic ITR Form Logic

The forms are now dynamically built to show relevant sections based on your data inputs, improving ease of use but also requiring familiarity with the changes.

Impact of the Extension

1. More Time to Understand and Use New Forms

Taxpayers now have over six extra weeks to familiarize themselves with the new format and ensure correct data entry.

2. TDS Credit Reconciliation

The earlier July 31 deadline left little room for reconciliation. The new deadline gives taxpayers ample time to cross-check and claim correct credits.

3. Reduced Filing Errors

With additional time, taxpayers and consultants can ensure accurate filing, reducing the risk of notices or revisions.

4. Easier Transition for Professionals

Chartered Accountants and tax consultants can now plan filings more efficiently, especially amid bulk client handling.

Official CBDT Statement and Stakeholder Feedback

CBDT stated that the decision to extend the ITR filing due date was taken after considering representations from various stakeholders, including tax professionals, associations, and industry bodies.

The intent is to:

• Facilitate a smoother and more convenient ITR filing experience
• Reduce last-minute pressure on taxpayers and the IT Department’s systems
• Support accurate, transparent, and timely compliance

This reinforces the government’s approach toward a taxpayer-friendly regime, ensuring that systemic upgrades don’t come at the cost of user experience.

What Taxpayers Should Do Now

1. Organize Documents Early

• Form 16 / Salary Slips
• TDS certificates
• Interest certificates from banks
• Capital gain statements
• Rental income proof
• Advance tax challans

2. Reconcile with Form 26AS & AIS

Match your income and TDS details against Form 26AS and AIS to avoid mismatch errors.

3. Choose the Correct ITR Form

Check eligibility before starting your return to avoid incorrect filing.

4. Use Updated Utility

Wait for the final version of the online ITR utility compatible with the new forms.

5. File Well Before the Deadline

Avoid waiting until the last minute to reduce risk of technical issues or delays.

Important Dates to Remember

Event	Date
Last date to receive TDS certificate (Form 16)	15th June 2025
Due date for TDS returns (Form 26Q/24Q)	31st May 2025
TDS credits visible in Form 26AS	1st to 10th June 2025 (expected)
New ITR utility release (expected)	June 2025
Revised ITR Due Date	15th September 2025

Final Thoughts

The CBDT’s extension of the ITR filing due date to 15th September 2025 comes as a welcome move. While the updated ITR forms aim to simplify tax reporting, they also introduce new fields and validations that require time to understand and implement.

By giving taxpayers more time, the government has shown commitment to making the tax regime more transparent, efficient, and user-friendly.

Still, early preparation and awareness remain key to timely and accurate filing.

Need Help with Filing Your ITR?

If you’re unsure about which form to choose or how to navigate the revised ITR process, our team at Quickcomply is here to help.

We provide:

• ITR filing for salaried individuals, freelancers, and businesses
• Expert tax consultation and assessment
• TDS reconciliation and AIS verification
• End-to-end online filing support

Contact us today or leave your details, and we’ll guide you through a hassle-free return filing experience.