ITR filing for FY 2024-25 (AY 2025-26): Due dates, forms and what to do if you miss the deadline

Filing Income Tax Returns (ITR) is a vital responsibility for every taxpayer in India. It ensures compliance with the law and involves declaring all sources of income, claiming eligible deductions and reporting tax liabilities to the Income Tax Department. 

For the Financial Year 2024–25 (Assessment Year 2025–26), the deadline for non-audit taxpayers to file their ITR is 31st July 2025. Failing to do so can lead to penalties and interest charges—but provisions do exist for belated or revised filings.

Start date for filing ITR
Typically, the ITR filing process begins on April 1 of the assessment year. Accordingly, for FY 2024–25, filing should have opened on April 1, 2025. However, this year, there has been a delay, and the process is now expected to begin in June 2025. The delay is due to non availability of online corresponding utilities for ITR forms.

The Central Board of Direct Taxes (CBDT) has already notified the relevant ITR forms—ITR-1 to ITR-7—thereby officially kicking off the tax season for AY 2025–26. Taxpayers are required to report income earned between April 1, 2024, and March 31, 2025 using these forms.

Last date to file ITR
The last date for non-audit taxpayers to file their ITR for FY 2024–25 is 31st July 2025. If this deadline is missed, a belated return can still be filed by 31st December 2025, albeit with penalties and interest.

Income Tax Filing Due Dates for FY 2024-25 (AY 2025-26)


Consequences of missing the deadline
Interest charges

Under Section 234A, if you file your return after the deadline, you’re liable to pay interest at 1% per month (or part thereof) on any unpaid tax.

Late filing fee
Section 234F imposes a late fee for delayed filing:

• Rs 5,000 if total income exceeds
• Rs 5 lakhRs 1,000 if total income is up to Rs 5 lakh