ITR Filing Deadline 2024-25: Due Dates, Penalties & Late Filing
Complete guide to income tax return filing deadlines with penalty calculation
ITR deadline for salaried individuals and non-audit cases is July 31, 2025. Businesses requiring audit must file by October 31, 2025. Late filing penalty: ₹5,000 (₹1,000 if income below ₹5 lakh). Choose ITR-1 for simple salary income, ITR-2 for capital gains, ITR-3/4 for business income.
ITR filing deadlines FY 2024-25
Applies to salaried individuals and businesses without audit requirement.
For companies and businesses requiring tax audit.
Penalty for late filing
- Filed after due date: ₹5,000 penalty for general taxpayers.
- Income below ₹5 lakh: ₹1,000 reduced penalty for small taxpayers.
- Additional penalty: Filing after December 31 attracts interest charges under Section 234A.
Don't wait until the last date to file ITR. Early filing means faster refund processing, more time to correct errors, and avoidance of portal congestion. Use our Income Tax Calculator to estimate your tax liability before filing.
Which ITR form to file?
ITR-1 Sahaj
Salary, one house property, income up to ₹50 lakh.
ITR-2 Standard form
Capital gains, multiple properties, foreign income.
ITR-3 Business / professional
Business or professional income. See our ITR-3 vs ITR-4 Guide.
ITR-4 Sugam
Presumptive taxation (Section 44AD, 44ADA).
Documents required
- ✓Form 16 (Salary)
- ✓Form 26AS (TDS)
- ✓Bank statements
- ✓Investment proofs
- ✓Capital gains statements
- ✓House property details
How to file ITR online
Online filing process
- 01 ·
Visit Income Tax Portal
Go to www.incometax.gov.in and login with credentials
- 02 ·
Select Assessment Year
Choose Assessment Year 2025-26
- 03 ·
Choose ITR Form
Select appropriate ITR form based on income type
- 04 ·
Fill Details
Enter income, deductions, and tax details accurately
- 05 ·
Validate and Submit
Verify all details and submit the return
- 06 ·
E-verify Return
Complete verification using Aadhaar OTP, net banking, or DSC
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