Introduction:

Great news for individual taxpayers, freelancers, HUFs, and small firms—not subject to audit: CBDT Circular No. 06/2025, dated 27 May 2025, officially extends the ITR filing deadline for AY 2025‑26 (FY 2024‑25) under Section 139(1)(c) from 31 July 2025 to 15 September 2025.

Official Text: CBDT Circular No. 06/2025 (27 May 2025)

F. No. 225/205/2024/ITA‑II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Circular No. 06/2025
New Delhi, dated 27th May, 2025

Subject: Extension of due date for furnishing return of income for the Assessment Year 2025‑26.

The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income‑tax Act, 1961 (the Act), extends the due date of furnishing of Return of Income under sub‑section (1) of section 139 of the Act for the Assessment Year 2025‑26 in the case of assessees referred in clause (c) of Explanation 2 to sub‑section (1) of section 139 of the Act, which is 31st July, 2025, to 15th September, 2025.

(Signed)
(Dr. Castro Jayaprakash T)
Under Secretary to the Government of India

Who Qualifies Under This Extension?

This section (c) covers taxpayers whose ITR forms are due by 31 July. These include:

Salaried individuals and pensioners,
HUFs, AOPs, BOIs,
Freelancers or professionals under presumptive taxation,
Small businesses not required to have audited accounts,
NRIs using ITR‑2/ITR‑3 (if not audited).

The extension does not apply to:

Taxpayers with mandatory audit (Section 44AB),
Transfer pricing report filers (Form 3CEB),
Companies subject to TP provisions.

Revised Timeline: What’s the New Schedule?

Category	ITR Form(s)	New Deadline
Non‑audit taxpayers (individuals, HUFs)	ITR‑1, ITR‑2, ITR‑3, ITR‑4	15 September 2025
Audit‑required taxpayers	ITR‑3, ITR‑5, ITR‑6	31 October 2025
TP-report filers (Form 3CEB)	ITR‑3, ITR‑6	30 November 2025
Belated/Revised Returns	All ITRs	31 December 2025

Penalty and Interest Clarified

As per Times of India coverage, Section 234A interest is waived if self-assessment tax and return are paid/filed by 15 September 2025, making this new date the effective “due date” under Section 139(1).
However, interest under Sections 234B and 234C for advance tax shortfalls during FY 2024‑25 still applies normally, regardless of this filing extension.

Relief for Invalid and Pending Returns

Separate reliefs have been issued via later circulars:

Circular No. 07/2025 relaxes the time limit to process electronically filed returns marked “invalid”, with CPC now allowed to correct and process them up to 31 March 2026.
Pending FY 2022‑23 (AY 2023‑24) returns & refunds will now be processed by 30 November 2025.

Action Plan: Use the Extra Time Well

Download Form 26AS, AIS & TDS summaries once tech systems populate.
Gather documents: salary (Form 16), interest certificates, capital gains info, foreign income details.
Use updated JSON/Excel utilities for the ITR forms (especially new ITR‑3 templates).
Pay self‑assessment tax before 15 September 2025 to avoid Section 234A interest.
E‑verify your return immediately after filing.
File before 15 September—don’t wait until the last moment; system overload or OTP delays are risky.

FAQs at a Glance

Q: Is the extension automatic?
Yes—no formal application needed. If you file by 15 September, it’s treated as timely under Section 139(1).

Q: Can I claim refund if filed after 31 July?
Yes—if filed by 15 September, refund eligibility is preserved, with interest from 1 April as applicable.

Q: What are the penalties for belated filing?
Late filing fees under Section 234F apply if return is filed after 15 September: ₹1,000 for income up to ₹5 lakh; ₹5,000 for above ₹5 lakh.

Q: Does this extension affect those under audit?
No—their deadlines remain unchanged (October/November 2025).

Conclusion:

CBDT Circular No. 06/2025 gives taxpayers 45 extra days — a welcome buffer to file accurate, fully verified returns without penalty. Use this time strategically: reconcile your credits, verify your income, pay dues, and file early to avoid last‑moment hassles.