ITR Filing Deadline 2024-25: Due Dates, Penalties & Late Filing
Complete guide to income tax return filing deadlines with penalty calculation
Quick Summary
ITR deadline for salaried individuals and non-audit cases is July 31, 2025. Businesses requiring audit must file by October 31, 2025. Late filing penalty: ₹5,000 (₹1,000 if income below ₹5 lakh). Choose ITR-1 for simple salary income, ITR-2 for capital gains, ITR-3/4 for business income.
ITR Filing Deadlines FY 2024-25
Applies to salaried individuals and businesses without audit requirement
For companies and businesses requiring tax audit
Penalty for Late Filing
Filed After Due Date
₹5,000 penalty for general taxpayers
Income Below ₹5 Lakh
₹1,000 reduced penalty for small taxpayers
Key Takeaway
Which ITR Form to File?
Salary, one house property, income up to ₹50 lakh
Capital gains, multiple properties, foreign income
Business or professional income. See our ITR-3 vs ITR-4 Guide.
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
Visit Income Tax Portal
Go to www.incometax.gov.in and login with credentials
Select Assessment Year
Choose Assessment Year 2025-26
Choose ITR Form
Select appropriate ITR form based on income type
Fill Details
Enter income, deductions, and tax details accurately
Validate and Submit
Verify all details and submit the return
E-verify Return
Complete verification using Aadhaar OTP, net banking, or DSC
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