ITR Filing 2025: What is the Last Date for You? Deadlines for Salaried Individuals, Business Owners and Professionals

Every year, when it’s time to file Income Tax Returns (ITR), one common question arises in everyone’s mind – “What is the last date for me to file my return?” Let’s understand the ITR filing deadlines for 2025 in very simple language so that you can file on time and avoid any penalty or trouble.

The Income Tax Department has extended the last date for filing returns to 15 September 2025, but there’s a small twist – 15 September is not the deadline for everyone.

Here’s a clear explanation of who needs to file by which date:

• For salaried employees, small business owners, and those not requiring audit:
  If your business is small or you only earn through salary and your accounts do not fall under the audit requirement, your last date to file ITR is 15 September 2025.
  Examples: Salaried individuals, small shopkeepers, freelancers with very small scale, etc.
• For businesses/firms where audit is mandatory:
  Some companies, proprietorship firms, and partners of partnership firms need their accounts to be audited because their business size requires it.
  For them, the ITR filing deadline is 31 October 2025.
  But before that, their audit report must be submitted to the Income Tax Department by 30 September 2025.
• For taxpayers with international or specified domestic transactions (Section 92E):
  Some taxpayers who have international transactions or specified domestic transactions under Section 92E must submit a special report.
  For them, the ITR filing deadline is 30 November 2025, and their audit report must be submitted by 31 October 2025.

Also Read-: Excel Utility for ITR-2 and ITR-3 Released, Making ITR Filing Easier for Taxpayers

Quick Table of Deadlines

This way, you can easily know which deadline applies to you and avoid last-minute rush.