ITR Last Date: Check Deadlines To File Income Tax Return, Categories & Essential Documents

As the Income Tax Return (ITR) filing season advances, taxpayers across India are gearing up to meet their obligations. The Central Board of Direct Taxes (CBDT) has extended the ITR filing deadline for individual taxpayers and Hindu Undivided Families (HUFs) - whose accounts do not require auditing - to September 15, 2025, from the original date of July 31.

However, not all taxpayers share the same timeline. Here's a breakdown of the ITR deadlines based on taxpayer categories:

ITR Deadlines for Different Taxpayers

Individuals, HUFs, and others (no audit required):

• Deadline: September 15, 2025

Companies, proprietorship firms, and working partners of firms (audit required):

• Audit Report Due: September 30, 2025
• ITR Deadline: October 31, 2025

Taxpayers with international or specified domestic transactions (Section 92E):

• Audit Report Due: October 31, 2025
• ITR Deadline: November 30, 2025

Late Filing Penalties

Failing to file your ITR by the deadline can attract a penalty of up to ₹5,000 under Section 271F. However, if taxes are fully paid and only the return filing is pending, no additional interest is levied.

The last date to file a belated return for all taxpayers is December 31, 2025.

Essential Documents for ITR Filing

Ensure the following documents are in place before filing your return:

• Form 16: Especially vital for salaried individuals, it's your TDS certificate issued by the employer.
• Part A: Details TDS deducted and deposited.
• Part B: Provides salary breakup and deductions.

Capital Gains Statements: If you've sold mutual funds, shares, or other capital assets, obtain a summary from your broker/platform.

PAN & Aadhaar: PAN is mandatory for filing, and quoting your Aadhaar number is compulsory.

Bank Statements & Interest Certificates: These help in declaring interest income from savings, deposits, etc.

Form 26AS & Annual Information Statement (AIS):

• Form 26AS shows TDS, TCS, and tax payments.
• AIS provides a detailed snapshot of financial transactions and tax compliance.

Tip: Always verify your Form 26AS and AIS before filing to avoid mismatches with the Income Tax Department's records.