Due Date - Extension

Original Due Date: 31st July 2025 for non-audit cases (As per the provisions of Section 139(1) of the Income-tax Act, 1961 ("the Act"), an assessee who is not required to have their books of accounts audited under Section 44AB, or under any other applicable provisions such as Section 12A, Section 10(23C), the Companies Act, or any other law, is ordinarily required to file their return of income on or before 31st July of the relevant assessment year)

Extended Due Date: 15th September 2025

For the Assessment Year 2025-26, the due date for filing such returns, originally due on 31st July 2025, has been extended to 15th

September 2025. [CBDT Circular No. 06/2025 dated 27.05.2025]

Overview of ITR Forms (AY 25-26)

ITR 1 (SAHAJ):

For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, one house property, other sources (Interest etc.), long term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand

ITR 2:

For Individuals and HUFs not having income from profits and gains of business or profession (For capital gain and more than one house property); All kind of capital gain transactions covered, Non-residents and person not ordinarily resident can file ITR-2. An individual who is not eligible to file ITR-1 and does not have business income should file ITR-2.

ITR 4 (SUGAM):

For Individuals, HUFs and Firms (other than LLP),being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh]

ITR 3:

For individuals and HUFs having income from profits and gains of business or profession [For professionals and businesses (non-presumptive)]; No limit on total income or any capital gain and no limit on any agricultural income. Individual and HUF whose audit is conducted are required to file ITR-3 and cannot file ITR-4.