Key Points:
- ITR filing deadline extended to September 16, 2025 – one day beyond the original September 15 deadline
- Record 7.3 crore+ ITR filings completed by September 15, surpassing last year’s 7.28 crore returns
- E-filing portal maintenance scheduled from 12:00 AM to 2:30 AM on September 16 for technical updates
- Technical glitches on income tax portal prompted the last-minute deadline extension
- Penalty provisions remain unchanged – Rs 5,000 fine for income above Rs 5 lakh, Rs 1,000 for income below Rs 1 lakh
- Second extension this year – original July 31 deadline was first moved to September 15, now to September 16
New Delhi: In a last-minute relief for taxpayers, the Income Tax Department has extended the ITR filing deadline by one day to September 16, 2025, following widespread technical difficulties experienced by users on the e-filing portal. The announcement came just minutes before the original September 15 deadline, providing crucial breathing room for taxpayers struggling with portal access issues.
Record-Breaking Filing Numbers Despite Technical Hurdles
The extension comes amid record-breaking ITR filing activity, with over 7.3 crore returns submitted by September 15, 2025, surpassing the previous year’s total of 7.28 crore. The Central Board of Direct Taxes (CBDT) acknowledged this achievement while simultaneously addressing the technical challenges that necessitated the deadline extension.
The massive surge in last-minute filings created unprecedented traffic on the e-filing portal, leading to access difficulties and upload failures that frustrated taxpayers nationwide. The Income Tax Department’s official X handle received numerous complaints about portal glitches, prompting the department to issue troubleshooting guidelines before ultimately deciding on the deadline extension.
Technical Maintenance and Portal Updates
To facilitate the deadline extension and resolve ongoing technical issues, the e-filing portal will undergo maintenance from 12:00 AM to 2:30 AM on September 16. This maintenance window will enable necessary changes to the portal utilities and implement technical improvements to handle the continued high volume of ITR submissions.
The department had earlier provided guidance to taxpayers experiencing browser-related issues, suggesting steps such as clearing cache and trying alternative browsers. However, persistent technical problems across multiple user systems prompted the decision for a comprehensive deadline extension rather than piecemeal solutions.
Second Extension Reflects System Strain
This marks the second extension of ITR filing deadlines for Assessment Year 2025-26, highlighting the ongoing challenges in managing the digital tax filing infrastructure. The original deadline of July 31, 2025, was first extended to September 15, and now further pushed to September 16 due to technical constraints.
The initial extension to September 15 was implemented due to delays in releasing income tax forms, while this latest one-day extension specifically addresses portal performance issues during the peak filing period. The department’s proactive approach demonstrates sensitivity to taxpayer difficulties while maintaining the integrity of the filing process.
Penalty Structure Remains Unchanged
Despite the deadline extensions, the penalty framework under Section 234F continues to apply for late ITR filing. Taxpayers with annual income exceeding Rs 5 lakh face penalties up to Rs 5,000 for delayed submission, while those earning below Rs 1 lakh are subject to Rs 1,000 fines.
The department emphasizes that timely filing remains crucial to avoid additional complications beyond monetary penalties. Late filing triggers 1% monthly interest on outstanding tax amounts, delayed processing of returns, postponed refund disbursements, and potential legal consequences for incorrect or concealed information. In severe cases of tax evasion, imprisonment ranging from 3 months to 2 years may be imposed.
Enhanced ITR-2 Requirements for FY 2024-25
For the current filing season, ITR-2 form includes several key updates affecting individuals with complex income sources. Notable changes include split reporting for capital gains before and after July 23, 2024, following Finance Act amendments, and revised asset-liability reporting thresholds raised to Rs 1 crore total income.
The updated form also mandates enhanced deduction reporting under sections 80C and 10(13A), along with specific TDS section code requirements in Schedule-TDS. These modifications require careful attention from taxpayers, particularly those with capital gains, foreign assets, or directorship positions in companies.
