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The Income Tax Department has extended the filing date for income tax returns (ITRs) for assessment year 2025-26 (financial year 2024-25) to September 15 from July 31. Citing “structural and content revisions”, the Income Tax Department said the changes have “necessitated additional time for system development, integration, and testing of the corresponding utilities”.
The extension will apply to income tax returns for individuals and entities who do not need to get their accounts audited. “In view of the extensive changes introduced in the notified ITRs and considering the time required for system readiness and rollout of income tax return utilities for assessment year 2025-26, the Central Board of Direct Taxes (CBDT) has decided to extend the due date for filing returns. Accordingly, to facilitate a smooth and convenient filing experience for taxpayers, it has been decided that the due date for filing of ITRs, originally due on 31 st July, 2025, is extended to 15th September, 2025. A formal notification to this effect is being issued separately,” the department said.
Even though the Income Tax Department had notified income tax returns for the assessment year 2025-26 in April-end this year, the utilities to file returns hit a hurdle as the backend work by Infosys has not been completed, an official said. “The utilities for filing the returns have not been made functional given that many changes were incorporated in the returns this time but the corresponding changes in the system are yet to be completed. The Department and Infosys are still working on the backend,” the official said.
Queries sent by The Indian Express to Infosys on this issue did not elicit any response.
The I-T Department, which functions under the CBDT, had included a provision to file details of long-term capital gains within the ITR-1 and ITR-4 formats this year onwards. Earlier, taxpayers filing ITR-1 had to file the details of capital gains in ITR-2 separately. It had also included more detailed disclosures for foreign income and assets.
The Department said extension will ensure a “smoother and more accurate” filing experience. “This extension is expected to mitigate the concerns raised by stakeholders and provide adequate time for compliance, thereby ensuring the integrity and accuracy of the return filing process,” it said.
The Department had notified ITR-1 Sahaj and ITR-4 Sugam on April 30. ITR-1 can be filed by an individual having income up to Rs 50 lakh and who receives income from salary, one house property, other sources (interest, etc), long-term capital gains under section 112A up to Rs 1.25 lakh, and agricultural income up to Rs 5,000. ITR-4 can be filed by individuals, Hindu Undivided Families (HUFs) and firms with total income up to Rs 50 lakh, having income from business and profession, and having long-term capital gains under section 112A up to Rs 1.25 lakh.
“This extension comes against the backdrop of some significant structural changes introduced in the ITR forms this year, which have delayed the release of the corresponding return preparation utilities- typically made available in early April in the earlier years. Given the complexity and increased reporting requirements in the revised ITR forms, including more granular disclosures of capital gains, foreign income, and asset ownership, the extension offers much-needed relief to taxpayers. The additional time is intended to facilitate a smoother transition to the new compliance regime, allowing taxpayers to correctly interpret the updated requirements and ensure accurate and complete return filings,” Sandeep Sehgal, Partner-Tax, AKM Global, said.
