ITR Filing Deadline 2025: Who Must File Income Tax Returns by September 15? Complete Guide for Non-Audit Taxpayers
The Income Tax Return (ITR) filing deadline for Assessment Year (AY) 2025-26 is almost here, and lakhs of taxpayers are racing against time to file their returns. The government had extended the original July 31 deadline for non-audit taxpayers to September 15, 2025, giving individuals extra time to comply.
With only a few days left and no official announcement of a further extension, tax experts are urging taxpayers to file their ITRs immediately and avoid the risks of last-minute filing when the income tax e-filing portal often faces slowdowns or glitches.
So, who exactly needs to file by September 15, 2025? Let’s break it down.
Who Needs to File ITR by September 15, 2025?
The extended deadline applies to taxpayers who do not require a tax audit. This category mainly includes:
- Salaried Individuals
- Anyone with annual income above the basic exemption limit must file their ITR:
- Below 60 years: ₹2.5 lakh
- Senior citizens (60-79 years): ₹3 lakh
- Super senior citizens (80+ years): ₹5 lakh
- Under the new tax regime, the exemption limit is ₹3 lakh for all age groups for FY 2024-25 (AY 2025-26).
- Freelancers and Professionals
Freelancers, consultants, and professionals earning below the tax audit threshold also need to file their ITR by this deadline.
- Small Traders and Businesses
Businesses not covered under Section 44AB of the Income Tax Act are required to file before September 15.
- Investors with Capital Gains
If you earned capital gains from shares, mutual funds, real estate, or gold, you must file your ITR even if you are not required to undergo an audit.
- Resident Taxpayers with Foreign Assets
Individuals with foreign income or assets, including overseas bank accounts, are mandated to file an ITR, regardless of income level.
Who Gets More Time to File?
Taxpayers whose accounts require a tax audit have a later deadline.
- Businesses with turnover above the specified limit or professionals exceeding prescribed receipts have until October 31, 2025, to file their ITR.
Penalty for Missing the September 15 Deadline
Missing the non-audit ITR filing deadline can be costly.
- Late Fee (Section 234F):
- ₹1,000 for income up to ₹5 lakh
- ₹5,000 for income above ₹5 lakh
- Additional Consequences:
- Interest on unpaid tax.
- Inability to carry forward certain losses, such as capital market or business losses.
- Possible scrutiny notices from the Income Tax Department.
Important Checklist Before Filing Your ITR
Before hitting Submit, make sure you double-check these key points to avoid errors or delays:
- ✅ Reconcile all income (salary, interest, investments) with Form 26AS and the Annual Information Statement (AIS).
- ✅ Accurately report capital gains from investments.
- ✅ Disclose any foreign assets or bank accounts, if applicable.
- ✅ Verify bank account details for smooth refund processing.
- ✅ Recheck deductions claimed under sections like 80C, 80D, and 80G.
Why You Shouldn’t Wait Until the Last Day
Tax professionals strongly advise filing early, as the income tax portal often slows down on the final day, causing stress and errors.
Filing in advance offers multiple benefits:
- Faster refund processing.
- Avoiding last-minute technical glitches.
- Peace of mind and compliance without penalties.
Final Takeaway
The September 15, 2025 ITR filing deadline is crucial for salaried individuals, freelancers, investors, and small businesses not requiring an audit. Waiting until the last moment can lead to late fees, penalties, and missed opportunities to carry forward losses.
Act now to stay compliant, avoid stress, and ensure faster refunds. File your ITR for AY 2025-26 today through the official Income Tax e-filing portal or with the help of a tax professional.