The Income Tax Department has extended the deadline for filing income tax returns for the financial year 2024–25 

(assessment year 2025–26) till September 15, 2025, for individuals whose accounts are not subject to audit. This extension comes after the July 31 deadline was pushed forward.

Failure to meet the September 15 deadline means that the return will be treated as a late return, attracting late fees and interest as per the Income Tax Act.

Penalty for late filing

As per Section 234F of the Income Tax Act, 1961, a late fee of up to Rs. 5,000 is applicable if the return is filed after the due date.