The income tax return (ITR) filing deadline has been extended till September 15, 2025, by the Central Board of Direct Taxes (CBDT). But, do you know the ITR filing last date is different for different kinds of taxpayers? For example, September 15 is the due date for individuals, Hindu Undivided Families (HUFs), and other taxpayers whose accounts don’t require auditing. Every taxpayer needs to choose different forms of returns. These include ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7, and ITR-V.

Now, let’s check the ITR filing deadline for each taxpayer.

Companies, proprietorship firms
The last date to file ITR is October 31, 2025, for companies,  proprietorship firms, and working partners of a firm, among others. These are the taxpayers whose accounts need auditing. These taxpayers are required to submit their audit report by September 30.

Taxpayers with international transactions
For taxpayers with international transactions, the due date to file an ITR is November 30, 2025. These taxpayers need to furnish a report under Section 92E.

These taxpayers are required to submit their audit report by October 31.

Last date to file belated ITR
For every category, the last date to file a belated ITR is December 31, 2025. 

What if you miss filing your ITR before the deadline?

If you file your ITR after the deadline, you need to pay a penalty of up to Rs 5,000 and may face some other consequences. 

A penalty of Rs 5,000 under Section 271F might also be payable depending upon the case. However, if a taxpayer has paid the taxes and only a return is pending, then no interest will be charged.

What are the different modes of filing the return of income?

​​​​​​​​The ITR can be filed with the Income-tax Department in any of the following ways:
– By furnishing the return in a paper form;
– Electronically under digital signature;
– By transmitting the data in the return electronically under an electronic verification code;
– By transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V.

However, not every taxpayer can choose any of the above modes of filing the return. They can only choose as per the category they fall into.