Overview

• The extended due date applies to taxpayers not requiring an audit, with audit cases due by October 31, 2025.
• As of September 6, more than 4.66 crore returns have been filed and about 3.23 crore processed, leaving many refunds pending.
• Missing September 15 converts the return to belated status with a late fee up to Rs 5,000 or Rs 1,000 for income up to Rs 5 lakh, plus interest on dues.
• Filers must complete key disclosures such as FA, FSI, VDA, unlisted shares, directorship, AL and IF for partners, then e‑verify within 30 days with a pre‑validated bank account to enable refunds.
• Tax experts advise against last‑minute filing due to frequent portal slowdowns, and any further extension would depend on filing volumes and system performance.