In view of the extensive changes introduced in the notified Income Tax Returns (ITRs) and considering the time required for system readiness and rollout of ITR utilities for Assessment Year (AY) 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 15^th September, 2025. A formal notification to this effect is being issued separately.

The notified ITRs for AY 2025-26 have undergone structural and content revisions aimed at simplifying compliance, enhancing transparency, and enabling accurate reporting. These changes have necessitated additional time for system development, integration, and testing of the corresponding utilities. Furthermore, credits arising from TDS statements, due for filing by 31^st May, 2025, are expected to begin reflecting in early June, limiting the effective window for return filing in the absence of such extension.

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.  

Extension of ITR filing deadline grants taxpayers additional time to file returns amid ITR revisions and system rollout. Extension of the due date for filing Income Tax Returns moves the original July deadline to September to accommodate structural and content revisions in the notified ITRs and to allow time for development, integration, and testing of ITR utilities; the measure also addresses delayed reflection of TDS credits and aims to safeguard the integrity and accuracy of the return filing process.