Overview

• The Income Tax Department released the ITR-6 Excel utility on August 15, 2025, requiring companies to file electronically with a digital signature.
• On the same day, the department opened the ITR-U window for ITR-3 and ITR-4 for AY 2021–22 and 2022–23, allowing taxpayers to correct past returns at up to 50% extra tax liability.
• Key forms and portal features, notably ITR-7, remain unreleased or incomplete, heightening risks of filing errors and refund delays.
• The CBDT moved the non-audit ITR deadline to September 15, 2025, and set audit report, audited return and transfer-pricing deadlines on September 30, October 31 and November 30, respectively.
• The Gujarat Chamber of Commerce & Industry has formally asked for further deadline extensions, citing delayed utilities, Form 26AS discrepancies and system errors.