statistics from India’s Income Tax Department website, paints a clear picture of the nation’s remarkable progress in digital tax administration. The numbers, updated as of August 12, 2025, highlight the massive scale and efficiency of the e-filing system.
The data reveals that there are over 13.23 crore registered individual users, a testament to the widespread adoption of the digital platform. This significant user base underscores the accessibility and convenience of online tax filing for millions of citizens.
For the assessment year (AY) 2025-26, the department successfully processed a high volume of returns. A staggering 2.92 crore returns were filed, with an impressive 2.84 crore of those returns being verified. This high verification rate suggests a streamlined and efficient system for confirming the submitted information.
Furthermore, over 1.13 crore verified Income Tax Returns (ITRs) have already been processed. This number demonstrates the system’s capacity to handle and finalize a large number of filings in a timely manner. The high volume of processed ITRs indicates that taxpayers are receiving their refunds or confirmation of tax paid without significant delays.
The success of the e-filing platform is a result of continuous efforts by the Income Tax Department to simplify the process and enhance user experience. The transition from manual to digital filing has not only reduced paperwork and bureaucratic hurdles but has also improved transparency and accountability in tax collection. The figures shown are a positive indicator of the government’s push for a digitally empowered and transparent tax ecosystem.
ITR filing due date for taxpayers not requiring audit, such as individuals and HUFs, is 15th September 2025. For FY 2024–25 (AY 2025–26), the ITR filing due date has been extended to 15th September 2025 from 31st July as per the CBDT notification. Missing this deadline can lead to interest charges under Section 234A and a late filing fee under Section 234F. However, if you miss the due date, you can still file a belated return until 31st December of the assessment year.
When is the Last Date to File ITR for AY 2025-26?
For FY 2024-25 (AY 2025-26), the last date to file ITR for non-audit taxpayers is 15 September 2025, extended from the original 31 July 2025 deadline. If you miss this date, you can file a belated return until 31 December 2025, but late filing fees and interest will apply.
Income Tax Filing Due Dates for FY 2024-25 (AY 2025-26)
| Category of Taxpayer | Due Date for Tax Filing – FY 2024-25 *(unless extended) |
| Individual / HUF/ AOP/ BOI (books of accounts not required to be audited) | 15th September 2025 |
| Businesses (Requiring Audit) | 31st October 2025 |
| Businesses requiring transfer pricing reports (in case of international/specified domestic transactions) | 30th November 2025 |
| Revised return | 31st December 2025 |
| Belated/late return | 31st December 2025 |
| Updated return | 31 March 2030 (4 years from the end of the relevant Assessment Year) |
Consequences of Missing the ITR Filing Deadline
Interest
If you submit your return after the deadline, you will be liable to pay interest at a rate of 1% per month or part month on the unpaid tax amount as per Section 234A.
Late fee
In case of late filing, Section 234F imposes a late fee of
- Rs.5,000, if your total income exceeds Rs. 5 Lakh.
- Rs.1,000, if your total income is within Rs.5 lakh
Loss Adjustment
In case you have incurred losses from sources like the stock market, mutual funds, properties, or any of your businesses, you have the option to carry them forward and offset them against your income in the subsequent year. This provision substantially reduces your tax liability in future years. However, you will not be allowed to carry forward these losses if you miss filing your ITR before the deadline.
Can I File ITR After Due Date?
Yes, if you failed to file ITR within the due date, you can still file a belated return before 31st December of the relevant assessment year. In case you fail to file a belated return, you can still file an updated return within 48 months (4 years) from the end of the relevant assessment year.
Belated Return
Taxpayers who missed the initial filing due date are allowed to file a Belated Return u/s 139(4) within 31st December of the relevant assessment year with applicable late fees and interest.
Updated Return
Still, if you miss the 31st December deadline due to unavoidable reasons, you can file an updated return (ITR-U) subject to the conditions specified therein.
Important Due Dates for Paying Advance Tax Instalments for FY 2025-26
Whenever we talk about income tax, there are certain tax formalities that need to be followed within the specified due dates, such as filing income tax returns, paying advance tax on time, etc.
The due dates for the payment of advance tax are:
| Due date | Nature of compliance | Tax to be paid |
| 15th June 2025 | First instalment | 15% of tax liability |
| 15th September 2025 | Second instalment | 45% of tax liability |
| 15th December 2025 | Third Instalment | 75% of tax liability |
| 15th March 2026 | Fourth instalment | 100% of tax liability |
| 15th March 2026 | Presumptive scheme | 100% of tax liability |