Skip to main content
Compliance
8 min read
July 1, 2024

ITR Filing Deadline 2024-25: Due Dates, Penalties & Late Filing

Complete guide to income tax return filing deadlines with penalty calculation

ITR Filing Deadlines FY 2024-25

Individuals (Non-Audit)
For salaried and non-audit cases
July 31, 2025

Applies to salaried individuals and businesses without audit requirement

Business (Audit Required)
For audited businesses
October 31, 2025

For companies and businesses requiring tax audit

Penalty for Late Filing

Section 234F Penalties
Late filing attracts these penalties

Filed After Due Date

₹5,000 penalty for general taxpayers

Income Below ₹5 Lakh

₹1,000 reduced penalty for small taxpayers

Which ITR Form to File?

ITR-1
Sahaj

Salary, one house property, income up to ₹50 lakh

ITR-2
Standard Form

Capital gains, multiple properties, foreign income

ITR-3
Business/Professional

Business or professional income

ITR-4
Sugam

Presumptive taxation (Section 44AD, 44ADA)

Documents Required

  • Form 16 (Salary)
  • Form 26AS (TDS)
  • Bank statements
  • Investment proofs
  • Capital gains statements
  • House property details

How to File ITR Online

Online Filing Process
Step-by-step guide to file ITR online
1

Visit Income Tax Portal

Go to www.incometax.gov.in and login with credentials

2

Select Assessment Year

Choose Assessment Year 2025-26

3

Choose ITR Form

Select appropriate ITR form based on income type

4

Fill Details

Enter income, deductions, and tax details accurately

5

Validate and Submit

Verify all details and submit the return

6

E-verify Return

Complete verification using Aadhaar OTP, net banking, or DSC

Need Expert Help?

Get personalized guidance from CA Ashama Rajawat on your specific tax situation.