📚 CBDT Circular · Clarification (relief order under Sec 119)
Circular No. 6/2025 — ITR due date for AY 2025-26 extended to 15 September 2025
In plain English
If you're a salaried person or any taxpayer whose accounts don't need audit, your last date to file the AY 2025-26 return was 31 July 2025. Because the ITR forms and e-filing utilities were released late this year, CBDT has pushed the deadline to 15 September 2025. You get about six extra weeks — but interest under Section 234A can still apply if you owe self-assessment tax, so it's not a reason to delay paying.
What it actually says
- The due date under Section 139(1) for returns that were due on 31 July 2025 is extended to 15 September 2025.
- It covers assessees not required to get their accounts audited (mainly salaried individuals, pensioners and small taxpayers).
- The extension is an order under Section 119(2)(a) — CBDT's power to relax statutory deadlines in the public interest.
Who this affects & what to do
If you're salaried / non-audit
You have until 15 Sep 2025 to file. Still pay any tax due sooner to avoid 234A interest.
If your accounts need audit
This circular doesn't change your date — a different deadline applies. Check the audit-case due date.
The law it touches
Section 139(1) Section 234A Section 119(2)(a)
The official document
📄
Read the official CBDT circular (PDF)CBDT Circular No. 6/2025 dated 27.05.2025 — opens the official PDF on incometaxindia.gov.in.
📄 View the PDF ↗
Our explanation is a plain-language summary for general understanding, not advice on your specific matter.
The official CBDT copy prevails. © EaseValue Advisors LLP.
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