Last Date to File ITR for AY 2025–26: Everything You Need to Know

The Finance Act of 2024 changed the provisions of Section 115BAC from AY 2024-25 onwards, whereby the new tax regime becomes applicable by default for the assessee who is an Individual, HUF, AOP (not being a cooperative society), BOI, or Artificial Juridical Person. However, such eligible taxpayers have the right to choose not to come under the new tax regime and instead continue to be taxed under the old tax regime. By old tax regime, it is meant other than the new system of income tax, ITR filing last date calculation, and slabs. Under the old regime, taxpayers were able to claim several deductions and exemptions. In the case of ‘non-business cases’, the option to select the regime is available every financial year in the ITR to be filed on or before the due date as per section 139(1). For taxpayers with income from business and profession, the new tax regime is automatically applicable unless elected otherwise. If the taxpayer wants to come out of the new tax system, then he/she has to submit Form-10-IEA and this has to be done before the deadline under section 139(1) for filing the return of income.

Income tax ITR filing​ online for individuals (resident- or non-resident) less than 60 years of age anytime during the previous year is as under:

Income ITR filing last date for individuals (resident or non-resident), 60 years or more but less than 80 years of age, anytime during the previous year, is as under:

Now, let’s go over every taxpayer’s biggest worry: “What’s the last date to file an ITR filing start date for AY 2025-26?”

Well, unfortunately, there is good news: the Income Tax Department has already assigned different due dates for various categories of taxpayers. Believe me, if you just note down these dates, you stand a chance of bypassing penalties and the bunch of stress!

Whether you are a salaried employee, a businessman, or through a company, your due date for filing returns is.

Have a look at this simple table:

The government has simplified income tax return filing online through the Income Tax e-Filing Portal.

Here is a step-by-step guide to filing income tax returns online:

1. Log in to the portal with PAN/Aadhaar.
2. Choose ‘File Income Tax Return’.
3. Choose the AY (Assessment Year) 2025-26.
4. Choose the ITR form you want to file (ITR-1, ITR-2, etc.)
5. Enter information on your income, deductions, and taxes paid.
6. Preview the return and click on the Validate button.
7. Submit and e-verify the return (through Aadhaar OTP, NetBanking, or EVC).

Filing your ITR can be a tedious task; however, it is crucial in maintaining financial responsibility. While for most individuals the deadline is 31st July 2025, it is prudent not to wait till the last moment.

From knowing which group of taxpayers falls under filing an ITR, to keeping abreast with the recent developments, selecting the appropriate ITR form, and even managing the ITR refund