Overview

• The filing window for non-audit cases was pushed to September 15, 2025, up from the original July 31 deadline.
• Return submissions for audit-requiring accounts remain due October 31, 2025, and those needing transfer pricing reports must file by November 30, 2025.
• Taxpayers who miss the revised deadline can submit belated returns through December 31, 2025, subject to late filing fees and accrued interest.
• The AY2025-26 e-filing launch was delayed until May 30, compressing the compliance period as detailed form and utility updates were rolled out.
• By August 9, over 2.84 crore returns had been filed and 1.13 crore processed, indicating strong uptake despite system delays.