Overview

• The deadline for non-audit ITR filers has been set at September 15, 2025 after the CBDT pushed it back from July 31 in late May due to extensive utility form overhauls.
• JSON-based online filing for ITR-3 is still pending and offline Excel utilities for ITR-5, ITR-6 and ITR-7 have not yet been issued by the Income Tax Department.
• Tax experts warn that another extension could follow if the missing tools are not released soon, but the CBDT has provided no formal update on any further delay.
• Taxpayers must apply old regime rules when filing FY2024-25 returns because the new regime’s Rs 12 lakh rebate only applies from FY2025-26 starting April 1, 2025.
• Self-assessment tax due dates remain unchanged, so filers should settle any outstanding liabilities by the original deadlines to avoid interest under Section 234A.