ITR Filing Deadlines FY 2024-25: Know the Due Dates for Individuals, Companies, Firms, and Belated Returns

Income Tax Return (ITR) Filing Deadline Varies for Each Taxpayer: Here’s What You Need to Know

The last date to file Income Tax Returns (ITRs) for the financial year 2024–25 (assessment year 2025–26) varies depending on the category of the taxpayer. Whether you’re a salaried individual, company, proprietorship firm, or partnership firm, your ITR due date may differ based on audit requirements and type of income.

Here’s a quick overview of who needs to file by when:

For Individuals (Salaried, Pensioners, HUFs – No Audit Required)

Due Date: July 31, 2025

These taxpayers are expected to file their returns by July 31 unless the government announces an extension.

For Businesses & Professionals Requiring Audit

Due Date: October 31, 2025

This includes companies, partnership firms, and proprietorships whose books require audit.

For Companies or Entities with International Transactions (Transfer Pricing)

Due Date: November 30, 2025

Belated or Revised ITR Filing

Last Date: December 31, 2025

If you miss the original deadline, you can file a belated or revised return with applicable penalties.

Modes of Filing ITR

• Taxpayers can file their ITRs via:
• The official income tax portal
• Through registered tax return preparers or authorized intermediaries
• Using offline utilities (for specific ITR forms)

Penalties for Late Filing

• Up to 5,000 penalty under Section 234F
• 1,000 for individuals with income below Rs 5 lakh
• Filing your ITR within the applicable deadline helps avoid penalties, interest charges, and delays in processing refunds. Make sure to collect relevant documents like Form 16, Form 26AS, and AIS before you file.