Income Tax Return Deadline Extended – Circular No. 12/2025 AY 2025-26
Rakhal das
Income Tax Return Deadline Extended – Circular No. 12/2025 AY 2025-26
Date: 15 September 2025
Issued by: Central Board of Direct Taxes (CBDT) under the Ministry of Finance, Government of India
What is the Circular About?
Circular No. 12/2025 formally extends the due date for filing Income Tax Returns (ITRs) for the Assessment Year (AY) 2025-26. What was originally the deadline of 31 July 2025 for certain categories of assessees has been extended.
Key Dates & Who Is Affected
| Category of Assessee | Original Due Date | Extended Due Date per Circular No. 12/2025 |
|---|---|---|
| Non-audit taxpayers (Individuals, HUFs, entities not required to audit) | 31 July 2025 | 15 September 2025 |
| Others (if mentioned) | — | No announced extension via this circular for audit cases etc. |
Reason for Extension
The extension was granted considering several issues faced by taxpayers and professionals, including:
- Delay in release of updated ITR Forms and utilities.
- Additional time needed due to backend / system readiness for implementing changes.
Implications & What Taxpayers Should Do
- Taxpayers in non-audit category (e.g. salaried individuals, pensioners, HUFs etc.) now have until 15 September 2025 to file their returns for AY 2025-26 without penalty.
- Filings after this date will attract the usual late fees or penalties under relevant sections such as Section 234F.
- Ensure use of the correct, updated ITR form / utility as applicable. Old forms/utilities may have been revised.
- As always, keep documentation (income statements, deductions, Form 26AS, AIS etc.) ready well in advance to avoid last-minute issues.
Ranking / Comparison: How This Extension Stacks Up
To understand the significance of Circular No. 12/2025, here are comparisons with past practice and typical timelines:
- Earlier years: The deadline for non-audit ITRs was almost always 31 July. Extensions were rare unless due to exceptional circumstances.
- This year (AY 2025-26): Break from the norm, indicating that the CBDT is being responsive to stakeholder concerns (forms delays, system changes).
- In terms of international practice: Many countries provide extensions when utilities are delayed or after providing revised forms; India’s move is consistent with good administrative practice.
- Impact on compliance burden: The extension reduces stress on taxpayers and tax professionals, particularly in view of the changes in form formats / reporting requirements.
Potential Drawbacks or Risks
- Even with the extension, some may still miss the deadline and incur penalties. The short gap between announcement and deadline may still cause rush / portal load issues.
- Delay in refunds / processing might occur if filings are done late or with errors.
- Some tax professionals / audits may still be strained, particularly for audit cases not included in this extension.
What Next / Recommendations
- Stakeholders (tax practitioners, CA firms, accountants) should spread awareness: many taxpayers may still believe the original deadline applies.
- Verify forms/utilities well in advance. If there are any mismatches in AIS/Form-26AS etc., rectify before filing.
- File as early as possible within the extended window to avoid portal congestion.
- Monitor official CBDT / IT Department announcements in case of any further extension or clarifications.
Conclusion
Circular No. 12/2025 is a welcome relief for non-audit taxpayers under AY 2025-26, giving them more time till 15 September 2025 to file their ITRs without penalty. It reflects the CBDT’s responsiveness to practical challenges. That said, the extension is limited in scope and does not automatically apply to all categories, so affected taxpayers must note their category and act accordingly.
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