SF Prep Notes

CBDT extends ITR filing due date for AY 2025-26 to 15 September 2025

The Central Board of Direct Taxes on 27 May 2025 extended the due date for filing Income Tax Returns for AY 2025-26, originally 31 July 2025, to 15 September 2025.

Summary

The Central Board of Direct Taxes (CBDT) extended the due date for filing Income Tax Returns (ITRs) for Assessment Year 2025-26 from 31 July 2025 to 15 September 2025, the Ministry of Finance said on 27 May 2025. The CBDT cited extensive structural and content changes in the notified ITR forms and the time needed for system readiness and rollout of ITR utilities. It also noted that credits from TDS statements due by 31 May 2025 would start reflecting only in early June. A formal notification was to be issued separately.

Key facts

Announced
27 May 2025, CBDT
Assessment year
AY 2025-26
Original due date
31 July 2025
Extended to
15 September 2025
Reasons
Revised ITR forms; utility readiness; TDS credits from statements due 31 May

Practice MCQs 2 questions

Q1

To which date did CBDT extend the due date for filing ITRs for AY 2025-26 that were originally due on 31 July 2025?

Show answer

Correct answer: B — 15 September 2025

The due date was extended from 31 July 2025 to 15 September 2025.

Q2 Advanced

Consider the following statements about the ITR due-date extension announced in May 2025: 1. It was made by the Central Board of Indirect Taxes and Customs. 2. One reason cited was structural and content revisions in the notified ITR forms. Which of the statements given above is/are correct?

Show answer

Correct answer: B — 2 only

Statement 1 is wrong: the extension was by the Central Board of Direct Taxes (CBDT). Statement 2 is correct.

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