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Income Tax Return Due Dates under Income Tax
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Assessment Year 2025-26 [Financial Year ending on 31-03-2025]
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Sr No |
Class of Assessees |
Due Date |
| 1. |
An assessee, corporate or non-corporate including partners of the firm, who is required to furnish a report in Form No.3CEB under section 92E |
30-11-2025 |
| 2. |
Any company, other than covered in (1) above |
31-10-2025 |
| 3. |
Any assessee, other than covered in (1) and (2) above,- whose accounts are to be audited under this Act or any other Act,
- who is a working partner of the firm whose accounts are required to be audited,
- who is a spouse of a working partner of the firm whose accounts are required to be audited, if the provisions of section 5A applies.
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31-10-2025 |
| 4. |
Any assesee, other than covered in (1), (2) and (3) above |
15-09-2025 |
| 5. |
Belated return of income |
31-12-2025 or before completion of assessment, whichever is earlier |
| 6. |
Revised return of income |
31-12-2025 or before completion of assessment, whichever is earlier |
| 7. |
Updated return of income
with additional income-tax @25% |
31-03-2027 or before any proceeding for assessment or reassessment or recomputation or revision of income under this Act is initiated or has been completed, whichever is earlier |
Updated return of income
with additional income-tax @50% |
31-03-2028 or before any proceeding for assessment or reassessment or recomputation or revision of income under this Act is initiated or has been completed, whichever is earlier |
Updated return of income
with additional income-tax @60% |
31-03-2029 or before any proceeding for assessment or reassessment or recomputation or revision of income under this Act is initiated or has been completed, whichever is earlier |
Updated return of income
with additional income-tax @70% |
31-03-2030 or before any proceeding for assessment or reassessment or recomputation or revision of income under this Act is initiated or has been completed, whichever is earlier |