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Key ITR Filing Dates for AY 2025–26 

Date                              Event

31 March 2025            End of Financial Year 2024–25

15 June 2025               1st Installment of Advance Tax Due

31 July 2025                 Last date to pay Self-Assessment Tax

15 September 2025   Extended ITR filing deadline-non-audit cases

30 September 2025   Tax Audit Report Due (Section 44AB)

31 October 2025         ITR filing deadline for audit cases

30 November 2025    ITR & Form 3CEB deadline for Transfer Pricing cases

31 December 2025     Last date to file belated or revised return

Scroll down for the full breakdown + action steps.

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1. 31 March 2025 – End of Financial Year

This marks the close of FY 2024–25. All income, investments, and TDS deductions during this period will be reported in your ITR for AY 2025–26.

Action Tip:

• Download Form 26AS and Annual Information Statement (AIS) from the income tax portal.

• Collect salary slips, capital gains reports, and interest certificates.

 2. 15 June 2025 – Advance Tax Payment (1st Installment)

If your total tax liability exceeds ₹10,000, you must pay advance tax in four installments.

Action Tip:

• Pay 15% of your estimated tax liability to avoid interest under Section 234C.

• Use Challan 280 for online payment.

3. 31 July 2025 – Self-Assessment Tax Payment Deadline

Even though the ITR filing deadline is extended, tax dues must be paid by 31 July to avoid interest under Sections 234A and 234B.

Action Tip:

• Calculate your tax using Form 26AS and AIS.

• Pay any balance tax before this date to avoid interest.

4. 15 September 2025 – ITR Filing Due Date (Non-Audit Cases)

The government has extended the ITR filing due date for AY 2025–26 to 15 September 2025 for individuals and non-audit cases.

Action Tip:

• File your return using the correct ITR form (ITR-1 to ITR-4).

• Avoid late filing fees under Section 234F.

5. 30 September 2025 – Audit Report Due Date

If your business is subject to tax audit under Section 44AB, your audit report must be submitted by this date.

Action Tip:

• Coordinate with your CA to finalize and upload the audit report on the e-filing portal.

6. 31 October 2025 – ITR Filing Deadline for Audit Cases

For businesses and professionals whose accounts are audited, the ITR filing deadline is 31 October 2025.

Action Tip:

• Ensure your audit report is submitted before filing the return.

• Use ITR-3 or ITR-5 based on your business structure.

7. 30 November 2025 – ITR Deadline for Transfer Pricing Cases

If your business has international or specified domestic transactions, you must file Form 3CEB and your ITR by 30 November 2025.

Action Tip:

• Consult a transfer pricing expert to prepare documentation and file on time.

8. 31 December 2025 – Last Date to File Belated or Revised Return

Missed the deadline? You can still file a belated return or revise your original return by 31 December 2025.

Action Tip:

• Belated returns attract a penalty of up to ₹5,000 under Section 234F.

• Use this window to correct any errors in your original return.

Penalties for Missing ITR Deadlines

Delay Type                   Penalty / Impact

Filed after due date      ₹1,000 – ₹5,000 (Sec 234F)

Tax paid after 31 July    Interest under 234A, 234B, 234C

No filing at all                 Prosecution, refund loss, loan ineligibility

Final Thoughts from TrustEdge Advisors LLP

The ITR filing timeline for AY 2025–26 is more structured than ever, with real-time systems like PAN–bank linking, AIS reconciliation, and new ITR forms in place. Filing on time is no longer optional—it’s essential for smooth refunds, financial credibility, and peace of mind.

Need help planning your tax filing or choosing between the old and new tax regimes?
Let’s talk: www.trustedgeadvisors.in | trustedgeadvisorsllp@gmail.com | 9773636830
Or DM us on Instagram @2025_tedge

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