Overview

• CBDT already moved the non‑audit due date from July 31 to September 15 after overhauling ITR forms and utilities, but recent reminders stress that the new date stands.
• Official data show about 5.48 crore returns filed as of September 11, with 5.15 crore verified and 3.66 crore processed, leaving millions to file in the final days.
• ICAI, ATBA, KSCAA and other groups have sought more time citing portal glitches, AIS/Form 26AS mismatches and flood disruptions, while the government has given no sign of shifting the cutoff.
• Missing the date can trigger a Section 234F late fee of ₹5,000 (₹1,000 if income is under ₹5 lakh), 1% monthly interest on unpaid tax, restricted loss carry‑forwards, and only belated filing permitted until December 31, 2025, with ITR‑U allowed until March 31, 2030.
• Refunds are running slower in many cases due to data mismatches, pending e‑verification and heavy volumes, with officials urging taxpayers to ensure bank pre‑validation and timely e‑verification.