ITR Filing Date for FY 2024-25 (AY 2025-26): Key Deadlines, Slabs & Refunds

Updated on: 4 Sep 2025

Tax season is here and deadlines have shifted! For FY 2024-25 (AY 2025-26), the Central Board of Direct Taxes (CBDT) has extended the last date for filing Income Tax Return in India for individuals to 15 September 2025. If you miss this, you can still file a belated return under Section 139(4) until 31 December 2025, but with late fee and interest. ITR filing last date for individuals in India is 15 September 2025 as per CBDT Circular No. 06/2025 dated 27 May 2025 (Press Information Bureau).

Read on for everything you need to know about dates, slabs and rules.

ITR Deadlines at a Glance

Event	Section	Due Date	Notes
Original due date	Sec 139(1)	31-Jul-25	For individuals not requiring audit
Extended due date	CBDT Circular 06/2025	15-Sep-25	Due to ITR form changes & system readiness
Belated return	Sec 139(4)	31-Dec-25	With late fee (Sec 234F) & interest (Sec 234A)

Why Was the Date Extended?

The Central Board of Direct Taxes (CBDT) extended the due date because:

ITR forms (ITR-1, ITR-2, ITR-3, ITR-4) were revised

E-filing portal (incometax.gov.in) needed more time for readiness

Taxpayers faced mismatches in Form 26AS (via TRACES), AIS (Annual Information Statement) and TIS (Taxpayer Information Summary)

What If You Miss 15 September?

Belated filing window: till 31 December 2025 (Sec 139(4))

Late fee (Sec 234F): ₹5,000 (₹1,000 if total income ≤ ₹5 lakh)

Interest (Sec 234A): 1% per month (or part) on tax due

Refunds: Processing may take longer for belated ITRs

Refund Interest Benefit (Sec 244A)

Interestingly, because the ITR filing last date for individual taxpayers was extended, many will receive ~33% higher refund interest under Section 244A (0.5% per month).
Remember: This interest itself is taxable income.

Income Tax Slabs for AY 2025-26 (u/s 115BAC – New Default Regime)

The new tax regime (Section 115BAC) is the default from AY 2025-26. However, taxpayers can still opt for the old regime when filing.

Income Slab	New Regime (Default)	Old Regime
0 – ₹3,00,000	Nil	Nil
₹3,00,001 – ₹6,00,000	5%	5%
₹6,00,001 – ₹9,00,000	10%	20%
₹9,00,001 – ₹12,00,000	15%	30%
₹12,00,001 – ₹15,00,000	20%	30%
Above ₹15,00,000	30%	30%

Standard Deduction: ₹75,000 (new regime), ₹50,000 (old regime)

Rebate u/s 87A: Available up to ₹7 lakh (new), ₹5 lakh (old)

Income on Salary Tax Slab – Example

Suppose your salary income is ₹10 lakh in AY 2025-26:

Under the new regime (default): After ₹75,000 standard deduction, taxable income is ₹9.25 lakh. Tax = approx. ₹62,500.

Under the old regime: After ₹50,000 deduction, taxable income is ₹9.5 lakh. Tax = approx. ₹1,12,500 (before HRA/80C/80D deductions).

This shows why the new regime is the default one for most salaried employees.

For Salaried Employees (Form 16 Users)

Employers issue Form 16 with TDS details

Cross-check Form 26AS, AIS and TIS before filing

Salaried taxpayers not needing audit also follow the 15 September 2025 due date

Latest News on Extension

CBDT officially extended the due date once (to 15 September 2025).

As of 2 September 2025, no second extension has been announced.

Bodies like CCATAX requested another extension due to portal glitches, but CBDT has not confirmed.

Filing your ITR on time not only saves you from penalties but also helps you maximise refunds. While you plan your taxes, remember that unexpected expenses can still come up.
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