Income Tax Return filing deadline for AY 2026-27: With just 17 more days to go for the last date to file tax returns for the assessment year 2026-27 (financial year 2024-25), chartered accountants are urging the Income Tax Department to extend the deadline further. The Chandigarh Chartered Taxation Association (CCATAX) has reportedly requested the tax department to give some additional time for ITR filing and tax audit for FY2024-25.
The central government in May this year announced extending the tax return filing due date to September 15 from July 31, 2025. Remember, the deadline was extended only for individuals, Hindu Undivided Families (HUFs), and others whose accounts do not need auditing.
Now, the CCATAX has reportedly asked for another deadline extension, citing technical glitches, data mismatch between AIS and Form 26AS, server crash, session timeouts and other issues.
Why did govt extend the ITR filing deadline in May?
After extending the ITR filing deadline in May, the Central Board of Direct Taxes (CBDT) said in light of several practical challenges, including the delayed release of ITR forms, late availability of utilities on the portal, and issues related to TDS reconciliation and Form 26AS/TIS mismatches.
How many ITRs have been filed so far in AY 2025-26?
As of August 28, 2025, over 3.90 crore income tax returns (ITRs) were filed and more than 3.72 crore tax returns were verified. The total number of returns processed stands at nearly 2.47 crore, according to the latest data updated on the Income Tax Department portal.
However, there are still more than 5 crore taxpayers expected to file their income tax returns in FY 2025-26, if we go by the last assessment year data. Over 9.1 crore income tax returns were filed for the financial year 2024-25. So keeping in view last fiscal year’s tax return filing numbers, not even 50% target is reached.
Visible lag in the return filing process
Yes, there is a visible lag in the filing process this year due to some obvious reasons. The tax filing season kicked off almost with a two-month delay because of late rolling out of ITR forms and corresponding utilities by the Central Board of Direct Taxes (CBDT). Now when the deadline is approaching, taxpayers are allegedly facing a number of other technical issues.
Dinkar Sharma, Company Secretary and Partner, Jotwani Associates, says “This slow pace raises legitimate concerns. Several factors are contributing to this delay: persistent technical glitches on the income tax portal, the increased complexity of the new ITR formats, delays in salary and TDS-related documentation, and the current overlap with the festival and audit preparation season.”
Will the I-T department yield to taxpayers, professionals’ demand for ITR due date extension?
Given these challenges, there is growing pressure on the government from various quarters, including professional bodies, industry associations (such as the Gujarat Chamber of Commerce and Industry), and tax practitioners, to extend the deadline further.
These representations are not only grounded in operational difficulties but also seek to ensure quality and accuracy in compliance, especially for small businesses and salaried individuals who are struggling with data mismatches and portal responsiveness, Sharma added.
That said, as of today, there is no official indication from the government or CBDT that the deadline will be extended again beyond September 15, Sharma said, adding that any such decision would require a formal notification or circular from the CBDT, which has not yet been issued.
In view of the current situation, where a significant volume of returns is yet to be filed, and stakeholders continue to report systemic challenges, the possibility of a further extension cannot be ruled out, Sharma opined. “Historically, the government has been responsive to genuine hardship and bottlenecks, especially when technology-related disruptions or systemic readiness are cited as reasons for non-compliance”.
Deadline extension will depend on next 10-15 days progress
“The likelihood of an extension will depend on how the next 10–15 days unfold,” Sharma feels. If filing volumes remain well below normal trends and the portal continues to experience instability, the government may decide to provide additional time, he said. The CBDT typically monitors filing patterns closely in the final weeks and weighs them against capacity and technical efficiency before making such decisions, Sharma noted.
Summing up…
However, it is equally important to understand that filing deadlines are policy-driven and not purely administrative decisions.
The government is also under pressure to avoid cascading delays across the compliance calendar, including advance tax payments, audit deadlines, and GST-related filings. Extending the ITR deadline further could compress timelines for several interrelated statutory obligations.
Compliance in India for the Financial Year 2025-26 (Assessment Year 2026-27) involves a series of recurring and one-off deadlines for various laws, including Goods and Services Tax (GST), Income Tax, TDS (Tax Deducted at Source), and corporate compliances under the Companies Act and LLP Act. Missing these deadlines can result in penalties and legal repercussions.
This compliance calendar provides a general overview for a typical business in India. Specific due dates may vary based on factors like turnover, type of business, and location. It’s important to consult with a professional for a personalized schedule.
Monthly Compliance Calendar
These compliances are due on a recurring basis every month for the preceding month’s activities.
| Compliance Type | Due Date | Details |
| TDS/TCS Payment | 7th of the next month | Deposit of tax deducted at source (TDS) and tax collected at source (TCS). |
| Professional Tax | 10th of the next month | Payment and return filing, dates vary by state. |
| GST GSTR-7 & GSTR-8 | 10th of the next month | Filing of GST returns for taxpayers deducting/collecting tax at source. |
| GST GSTR-1 | 11th of the next month | Filing of outward supplies for monthly filers (turnover > ₹5 Cr). |
| GST GSTR-1 (IFF) | 13th of the next month | Optional filing for QRMP taxpayers for the first two months of a quarter. |
| PF & ESI Payment | 15th of the next month | Payment of Provident Fund (PF) and Employees’ State Insurance (ESI) contributions. |
| GST GSTR-3B | 20th of the next month | Summary return for monthly filers. |
| GST GSTR-3B (QRMP) | 22nd or 24th of the next month | Quarterly summary return for taxpayers under the QRMP scheme, based on state. |
Quarterly Compliance Calendar
These compliances are due once every quarter.
| Quarter | Compliance Type | Due Date | Details |
| Q4 (Jan-Mar 2025) | TDS/TCS Return | May 31, 2025 | Filing of quarterly TDS/TCS returns. |
| Q1 (Apr-Jun 2025) | Advance Tax | June 15, 2025 | First installment of advance tax (15% of total tax liability). |
| Q1 (Apr-Jun 2025) | TDS/TCS Return | July 31, 2025 | Filing of quarterly TDS/TCS returns. |
| Q2 (Jul-Sep 2025) | Advance Tax | September 15, 2025 | Second installment of advance tax (45% of total tax liability). |
| Q2 (Jul-Sep 2025) | TDS/TCS Return | October 31, 2025 | Filing of quarterly TDS/TCS returns. |
| Q3 (Oct-Dec 2025) | Advance Tax | December 15, 2025 | Third installment of advance tax (75% of total tax liability). |
| Q3 (Oct-Dec 2025) | TDS/TCS Return | January 31, 2026 | Filing of quarterly TDS/TCS returns. |
| Q4 (Jan-Mar 2026) | Advance Tax | March 15, 2026 | Final installment of advance tax (100% of total tax liability). |
Annual Compliance Calendar
These compliances are due annually.
| Compliance Type | Due Date | Details |
| MSME-1 | April 30, 2025 | Half-yearly return for outstanding payments to micro and small enterprises (for Oct 2024 – Mar 2025). |
| LLP Form 11 | May 30, 2025 | Annual return for Limited Liability Partnerships (LLPs). |
| DPT-3 | June 30, 2025 | Return of deposits and/or outstanding loans by companies. |
| Income Tax Return (ITR) | July 31, 2025 | Due date for individuals and non-audited entities for FY 2024-25. ⚠️ Note: For FY 2024-25 (AY 2025-26), this due date has been tentatively extended to September 15, 2025, for taxpayers not requiring a tax audit. |
| Foreign Liabilities and Assets (FLA) Return | July 15, 2025 | Return for all Indian entities that have received foreign direct investment or made foreign investment. |
| DIR-3 KYC | September 30, 2025 | Director KYC for every individual holding a Director Identification Number (DIN). |
| Tax Audit Report | September 30, 2025 | For taxpayers whose turnover exceeds the specified limit. |
| Company AGM | September 30, 2025 | Last date to hold the Annual General Meeting for the financial year. |
| AOC-4 | October 29, 2025 | Filing of financial statements with the ROC (within 30 days of the AGM). |
| Income Tax Return (ITR) | October 31, 2025 | For companies and other entities subject to tax audit. |
| MSME-1 | October 31, 2025 | Half-yearly return for outstanding payments to micro and small enterprises (for Apr 2025 – Sep 2025). |
| MGT-7 | November 29, 2025 | Filing of the annual return with the ROC (within 60 days of the AGM). |
| GST Annual Return (GSTR-9) | December 31, 2025 | Annual GST return for taxpayers with turnover exceeding ₹2 crores. |
| Belated/Revised ITR | December 31, 2025 | Last date to file a belated or revised ITR for FY 2024-25. |
Tax Concept is a dedicated team of financial writers, legal analysts, and tax professionals committed to breaking down complex Indian corporate updates. From real-time GST amendments and crucial Income Tax judgements to EPFO schemes and corporate law updates, TaxConcept serves as a reliable, authoritative guide for chartered accountants, businesses, and everyday taxpayers seeking absolute compliance clarity.