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ITR Filing Deadline: Who Needs To File ITR By September 15? A Quick Guide For Non-Audit Taxpayers
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Income tax practitioners advise taxpayers to file now without any delay, and warns against last-minute ITR filings as portal slowdowns are common in the final hours of filing.
ITR Deadline 2025.
The clock is ticking for lakhs of taxpayers who are yet to file their income tax returns for Assessment Year 2025-26. The government had extended the original July 31 deadline for non-audit cases to September 15, 2025, but with just days left and no word on another extension, individuals should not bank on last-minute relief.
So, who exactly has to meet this September 15 deadline?
Salaried and Non-Audit Category Taxpayers
The extended deadline is meant for taxpayers who do not require a tax audit. This includes:
- Salaried individuals whose annual income exceeds the basic exemption limit — Rs 2.5 lakh for those below 60, Rs 3 lakh for senior citizens, and Rs 5 lakh for those above 80 under the old tax regime. However, in the new tax regime, the limit is Rs 3 lakh for all categories for FY 2024-25 (AY 2025-26).
- Freelancers and professionals with income below the audit threshold.
- Small traders and businesses that are not covered under Section 44AB of the Income Tax Act.
- Investors who earned capital gains from equities, mutual funds, property, or gold, but are not subject to audit.
- Resident taxpayers with foreign income or assets, who are required to file returns irrespective of income level.
ITR Filing 2025: Who Gets More Time?
Taxpayers whose books need to be audited — businesses with turnover above specified limits or professionals above the prescribed receipts — have until October 31, 2025.
ITR Filing 2025: What If You Miss The September 15 Deadline?
As the last date to file non-audit ITRs is September 15, a late fee will be charged after this deadline. A late filing fee of Rs 1,000 (on income up to Rs 5 lakh) or Rs 5,000 (income above Rs 5 lakh) applies under Section 234F. Delayed filing also attracts interest on tax due and denies taxpayers the option to carry forward certain losses, such as from capital markets or business.
ITR Filing 2025: Key Checks Before You Hit Submit Filing
Tax experts advise taxpayers to run through a quick checklist before hitting submit:
- Reconcile salary, interest and other income with the Annual Information Statement (AIS) and Form 26AS.
- Ensure capital gains are correctly reported.
- Disclose foreign assets and bank accounts, if any.
- Verify bank account details for refunds.
- Double-check deductions claimed under various sections.
Don’t Wait for the Last Day
Income tax practitioners also said that with portal slowdowns common in the final hours of filing, taxpayers should avoid last-minute filings and do it now. Early filing not only avoids late fees but also ensures faster processing of refunds, crucial for salaried individuals and small taxpayers relying on the money.
Haris is Deputy News Editor (Business) at news18.com. He writes on various issues related to personal finance, markets, economy and companies. Having over a decade of experience in financial journalism, Haris h…Read More
Haris is Deputy News Editor (Business) at news18.com. He writes on various issues related to personal finance, markets, economy and companies. Having over a decade of experience in financial journalism, Haris h… Read More
September 05, 2025, 10:42 IST
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