Notification/Circular No.: No. 06/2025 dated May 27, 2025
Relevant Act(s)/Rule(s): Income-Tax Act, 1961
Relevant Section: Section 139(1)
In light of significant changes introduced in the notified Income Tax Returns (ITRs) for Assessment Year (AY) 2025-26, the Central Board of Direct Taxes (CBDT) has extended the due date for filing returns.
The notified ITRs for AY 2025-26 have undergone structural and content revisions aimed at simplifying compliance, enhancing transparency, and enabling accurate reporting.
CBDT has clarified that the changes in ITR necessitated additional time for system development, integration, and testing of the corresponding utilities. Furthermore, credits arising from TDS statements, due for filing by 31st May, 2025, are expected to begin reflecting in early June, limiting the effective window for return filing in the absence of such extension.
To facilitate a smooth and convenient filing experience for taxpayers, the original due date for filing ITR on 31st July 2025 is extended to 15th September, 2025.
Notification Link: https://incometaxindia.gov.in/communications/circular/circular-6-2025.pdf
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