ITR Return 2025: July 31 or September 15? Know the Last Date to File Income Tax Return Without Penalty
In 2025, a major question is creating confusion among taxpayers—what is the actual deadline to file Income Tax Return (ITR)? Is it July 31 or September 15? More importantly, can the return be filed without penalty until the extended date?
✅ New Deadline: September 15, 2025
The Income Tax Department has officially extended the ITR filing deadline for the Financial Year 2024–25 (Assessment Year 2025–26) from July 31 to September 15, 2025. This extension applies to taxpayers not subject to audit, such as salaried employees, pensioners, freelancers, and NRIs.
With this new date, many people are now wondering — does this mean self-assessment tax can also be paid without any interest until September 15?
📌 What is Self-Assessment Tax?
Self-assessment tax is the remaining tax liability after TDS, TCS, and advance tax payments have been deducted. It is usually paid at the time of filing the ITR. If not paid on time, interest under Section 234A is charged at 1% per month.
💡 Will Interest Under Section 234A Apply After the New Date?
Since the deadline for filing ITR has officially been extended to September 15, 2025, this date is now considered the new due date. Therefore, if you file your ITR and pay the self-assessment tax by September 15, no interest under Section 234A will be charged.
According to earlier Supreme Court rulings and CBDT circulars, when the ITR filing deadline is extended, the new date is considered the valid due date, and no interest is levied under Section 234A. Although in past years, CBDT has sometimes issued different clarifications, there is no such ambiguity in the 2025 circular, so it is reasonable to assume no interest will apply if paid by the new due date.
⚠️ No Relief on Advance Tax
However, this relaxation does not apply to advance tax. If you failed to pay advance tax on time for FY 2024–25, you will still have to pay interest under Sections 234B and 234C at 1% per month.
- Section 234B applies when you pay insufficient or no advance tax.
- Section 234C applies when you delay installment payments of advance tax.
❌ What If You File After September 15?
If you file your ITR after September 15, 2025, and also pay self-assessment tax after the due date, interest under Section 234A will be charged.
🔚 Final Summary:
- The new ITR filing and self-assessment tax deadline is September 15, 2025.
- If you pay by this date, no interest under Section 234A will apply.
- However, interest under Sections 234B and 234C will continue to apply if advance tax was not paid on time.
To avoid penalties or interest charges, make sure to file your return and clear your tax dues before the revised deadline.