Overview

• The CBDT extended the non-audit ITR filing deadline to September 15, 2025, with tax audit reports due by September 30 and related ITRs by October 31.
• On July 18, the Income Tax Department enabled ITR-2 for online filing with pre-filled data, replacing the Excel-to-JSON process for salaried taxpayers and those with capital gains or foreign income.
• Excel utilities for ITR-3 have been released but its pre-filled online version remains pending, while ITR-4 e-filing with auto-filled data is already available.
• Forms 3CA-3CD and 3CB-3CD for Section 44AB tax audits are live on the e-filing portal, kick-starting the audit season for businesses and professionals.
• Revised ITR schedules mandate higher asset and liability disclosures above ₹1 crore, separate reporting of capital gains before and after July 23, 2024, updated TDS codes, and mandatory foreign asset declarations with Form 67.