September 15 deadline, simplified filing, and no second extension on the horizon
The clock stops on September 15, 2025 for non-audit taxpayers. After the Central Board of Direct Taxes (CBDT) pushed the date from July 31 because of changes in return forms and portal hiccups, the government has signaled that this is the final stop. Individuals and HUFs filing ITR-1 to ITR-4 fall under this window. As of September 11, only 5.4 crore returns were in, a slower pace than recent years thanks to technical glitches, delayed Excel utilities, tighter timelines, and even weather disruptions.
If you’re salaried, self-employed without audit, a pensioner, or a small business owner not requiring audit, you’re in the non-audit club. Audit and transfer pricing cases follow separate, later statutory timelines, but this extension does not apply to them.
Here’s the compliance picture in plain language:
- Due date (non-audit): September 15, 2025.
- Belated return under Section 139(4): File till December 31, 2025, with late fee and interest.
- Revised return under Section 139(5): Also till December 31, 2025, unless assessed earlier.
- Updated return under Section 139(8A): Up to 24 months after the end of the assessment year, with additional tax; only for declaring extra income, not to claim or increase refunds.
Penalties and interest if you miss the deadline:
- Late fee under Section 234F: Up to ₹5,000; capped at ₹1,000 if total income is below ₹5 lakh.
- Interest under Section 234A: 1% per month (simple interest) on unpaid tax from the due date till filing.
- Advance tax shortfall can trigger Sections 234B and 234C interest for those with significant non-salary income.
One more rule that trips many: e-verify your return within 30 days of filing. Skip that, and your ITR is treated as not filed. E-verification is quick via Aadhaar OTP, net banking, bank account EVC, or demat.
The forms themselves have seen rework this year, and prefilled data is more comprehensive. Prefill now draws from TDS/TCS statements, Form 26AS, AIS/TIS, employer data, and reported interest/dividend/capital gains. That helps, but it’s not perfect—mismatches happen. Cross-check before you hit submit.
New vs old tax regime: the new regime is the default. If you’re salaried and want the old regime (with deductions like 80C/80D/24(b)), you can switch in the ITR while filing. If you have business or professional income, switching requires Form 10-IEA rules; your choice is more restricted, so pick carefully.
Who files which form? ITR-1 (Sahaj) fits most salaried taxpayers with income up to ₹50 lakh and one house property; ITR-2 covers capital gains, foreign assets, and higher or multiple incomes without business; ITR-3 includes business/professional income; ITR-4 (Sugam) is for presumptive income under Sections 44AD/44ADA/44AE. Choose the wrong form and you risk a defective return notice.
How to file on your phone without a CA
You don’t need a desktop or a consultant. The e-filing portal runs smoothly on a smartphone browser, and several government-recognized platforms are mobile-friendly. The AIS app helps with information checks, and the online ITR utility lets you file end to end.
- Get your basics ready: PAN linked with Aadhaar, updated mobile and email, and access to net banking.
- Gather documents: Form 16 from your employer; Form 26AS; AIS/TIS; interest certificates from banks; dividend statements; capital gains statements from brokers/mutual funds; home loan interest certificate; rent receipts; insurance premium receipts; donation receipts; and advance/self-assessment tax challans.
- Log in on your phone: Use the e-filing portal via mobile browser. Enable the online ITR utility.
- Pick the right ITR form: The wizard suggests a form based on your data. Confirm it matches your income profile.
- Review prefilled data: Salary, TDS, interest, and securities transactions may be prefilled. Reconcile with AIS/TIS and your statements.
- Choose your tax regime: New or old. The portal shows tax under each. Salaried individuals can switch while filing; business/profession filers must follow 10-IEA rules.
- Claim deductions/exemptions you’re eligible for: Under the old regime, enter Section 80C (EPF/PPF/ELSS/principal on home loan), 80D (health insurance), 80G (donations), HRA, LTA, and Section 24(b) for home loan interest. Under the new regime, deductions are limited, but standard deduction for salary and pension is allowed.
- Disclose all income: Include interest from savings and fixed deposits, dividends, rental income, freelance/consulting receipts, and capital gains from shares, mutual funds, or property. Report foreign assets and income if you hold them; that requires ITR-2 or ITR-3.
- Compute tax and pay any balance: The utility calculates tax and interest. Pay self-assessment tax if needed through a challan and record the details.
- E-verify within 30 days: Use Aadhaar OTP, net banking, bank EVC, or demat.
Quick checklist so you don’t miss anything:
- Match interest income reported by banks in AIS with your own records. AIS often misses quarter-end accruals or reflects gross figures differently.
- Dividend income is taxable; claim TDS credit if deducted, and ensure the gross figures are accurate.
- Capital gains need careful entry—match your broker’s realized gain statement with AIS; segregate equity, debt, and gold ETF gains correctly.
- If you switched jobs, combine multiple Form 16s and watch for duplicate deductions or missed TDS credits.
- House rent allowance needs rent receipts and landlord PAN where required. Home loan benefits need the lender’s interest certificate.
- For freelancers and small businesses, track receipts and expenses. If using presumptive income (ITR-4), ensure turnover thresholds and conditions are met.
- Non-residents should confirm residential status first; it drives which incomes are taxable and which form to use.
Common filing mistakes that trigger notices:
- Relying blindly on prefill and missing bank interest or small capital gains.
- Picking ITR-1 despite capital gains or foreign assets—use ITR-2 or ITR-3 instead.
- Forgetting to report tax-exempt but reportable items (like certain allowances) in the correct schedule.
- Not paying self-assessment tax before filing; this leads to higher 234A interest and refund delays.
- Skipping e-verification within 30 days, making the return invalid.
Refunds and processing: Returns are typically processed under Section 143(1). You get an intimation with the department’s computation vs yours. If you disagree, you can respond online. Refunds hit faster when bank accounts are prevalidated and PAN-Aadhaar are linked. If the portal flags a mismatch with AIS/TIS, respond through the compliance section and correct the return if needed.
Why the rush this year? The ITR utilities landed later than usual, and the portal had sporadic slowdowns. Tax professionals asked for another extension, but the government says it already added 45 days beyond July 31. That makes September 15 the practical cutoff for non-audit cases.
If you still miss the date, file a belated return by December 31, 2025. You’ll pay the 234F late fee and 234A interest on unpaid tax. If you later find an error, revise by the same December 31 deadline. For big misses, there’s the updated return route within two years of the assessment year end, but it costs extra and can’t be used to boost refunds.
Bottom line if you’re on the fence: mobile filing works. Prefill does half the job, but you must reconcile and review. File, pay what’s due, and e-verify. That’s how you wrap up ITR filing AY 2025-26 without a CA and without last-minute panic.
