What is the last date to file ITR for professionals, other taxpayers, whose accounts must be audited?
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What is the last date to file ITR for professionals, other taxpayers?
The various taxpayer groups have different deadlines for filing their ITRs, as stipulated by the Income Tax Act of 1961. The last date to file Income Tax Returns (ITRs) for the assessment year 2025–26 is October 31, 2025 for taxpayers whose accounts are mandatorily required to be audited under the Income Tax Act. This typically includes companies, proprietorship firms engaged in business or profession, and working partners of firms, among others.
Before filing the ITR, such taxpayers must submit their tax audit report in the prescribed format to the Income Tax Department. The due date for submitting the audit report is September 30, 2025, which gives them a one-month window to finalise and file their ITRs.
Before filing the ITR, such taxpayers must submit their tax audit report in the prescribed format to the Income Tax Department. The due date for submitting the audit report is September 30, 2025, which gives them a one-month window to finalise and file their ITRs.
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What is the last date to file belated ITR?
The income tax laws allow taxpayers to file ITR after the expiry of the due date. This ITR is referred to as a belated ITR. The last date to file belated ITR for every category of taxpayer is December 31. For FY 2024-25 (AY 2025-26), the last date to file belated ITR is December 31, 2025.
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Made a mistake in ITR? Last date to file revised ITR
The income tax laws allow taxpayers to correct the mistakes made in an ITR. This ITR correction is done by filing a revised ITR. The last date to file the revised ITR is December 31. For FY 2024-25 (AY 2025-26), the last date to file the revised ITR is December 31, 2025.
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Penalty for missing the original last date of filing ITR
If you file a belated ITR, you will face a penalty under Section 234F of the Income Tax Act, 1961. Taxpayers who miss the ITR filing deadline need to cough up a late fee of Rs 5,000. But if your taxable income is below Rs 5 lakh, the penalty drops to Rs 1,000. The penalty is levied even if you don't owe any additional taxes while filing the ITR.
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When can you file an updated return, and what is the last date to file it?
If you have missed the deadline to file an original or belated return, you have the option to file an updated return. This tax return can be filed after the end of the assessment year. Budget 2025 has given taxpayers more time to file updated returns. Effective April 1, 2025, taxpayers will have up to 48 months to file an updated return, instead of 24 months earlier. However, they will have to pay an additional tax of 60% and 70%, as applicable.