印度中央直接税委员会（CBDT）将2025-26评估年度的所得税申报截止日期从2025年7月31日延长至2025年9月15日：为纳税人提供便利

Considering the delayed in release of Income Tax Return utilities and Income Tax Department has not still started accepting Income Tax return, The Central Board of Direct Taxes (CBDT) has announced a significant relief for taxpayers by extending the due date for filing Income Tax Returns (ITR) for the Assessment Year 2025-26 (FY 2024-25) from July 31, 2025 to September 15, 2025. 

This extension applies to non-audit taxpayers, including individuals, Hindu Undivided Families (HUFs), and Partnership firms not subject to tax audits. The decision, announced on May 27, 2025, aims to address challenges posed by significant revisions in ITR forms, system development needs, and delays in Tax Deducted at Source (TDS) credit reflections.

1. Why is the due date extended to file ITR?

As per press release issued by Ministry of Finance on 27th May, 2025, The CBDT extended the deadline due to following reasons:

• 新ITR表格的广泛变更：为使申报流程更简便、提高透明度并实现准确申报，2025-26评估年度的ITR表格在结构和内容上进行了修订。然而，这些更新需要额外时间来准备电子申报系统。
• 系统延迟：此外，这些变更需要额外时间进行系统开发、集成以及相应工具的测试。
• TDS抵免问题：2025年1月至3月期间的TDS申报截止日期为2025年5月31日。因此，完整的TDS抵免额将从6月初开始在26AS表格中反映，纳税人申报ITR的时间窗口将因此受限。

This gives taxpayers an extra 45 days to file their returns accurately.

2. Who Benefits from the Extension?

The due date filing of Income Tax Return is extended for the following taxpayer who are required to file their ITR by 31st July, 2025:

• 受薪个人：收入来源包括工资、一套房产、其他来源（如利息）且农业收入不超过5,000卢比的雇员，可使用ITR-1（Sahaj）或ITR-4（Sugam）等简化表格进行申报。
• 印度教未分割家庭（HUF）：年总收入不超过500万卢比且无商业或专业收入的HUF。
• 中小型企业：适用推定税收制度（第44AD和44ADA条）且收入不超过500万卢比、无需审计的企业和个人。
• 其他非审计类纳税人：有资本利得或其他来源收入，且账目无需审计的个人和实体。

However, taxpayers subject to tax audits (e.g., businesses with turnover exceeding ₹1 crore or professionals with receipts above ₹50 lakh) or those required to furnish reports under Section 92E (for international or specified domestic transactions) have separate deadlines, typically October 31, 2025, or November 30, 2025, respectively, unless further extended.

3. Key Deadlines and Penalties

While the extension provides relief, taxpayers must remain aware of other related deadlines and consequences of non-compliance:

• 逾期申报：如果纳税人错过了2025年9月15日的截止日期，可以在2025年12月31日前进行逾期申报。但根据第234F条，这将产生罚款：
  
  • 如果收入超过50万卢比，罚款为5,000卢比。
  • 如果收入低于50万卢比，罚款为1,000卢比。
  • 此外，还需缴纳未缴税款的月利息。
• 修订申报：纳税人可在2025年12月31日前修订其ITR，以纠正错误或遗漏，且无需缴纳罚款，前提是原始申报是在截止日期前提交的。
• 更新申报：对于错过原始申报和逾期申报截止日期的人，可以在2029年3月31日前提交更新申报（根据2025年预算，期限从2年延长至4年），但这需缴纳额外税款，且在申请扣除额方面受到限制。

Missing the deadline may also mean you can’t carry forward losses (e.g., from investments) or choose the old tax regime.

4. Implications for Taxpayers

The extension offers several advantages:

• 更充裕的合规时间：纳税人可以更彻底地审查财务记录、核对TDS抵免额并确保申报准确，从而降低错误或罚款的风险。

提高合规性：延长的窗口期鼓励及时、准确的申报，这符合CBDT提高税务合规性的目标。