Staying informed about compliance deadlines is vital to avoid penalties and disallowed expenses. Below are the key dates for the current filing cycle:
Key Deadlines
| Category of Taxpayer | Compliance Requirement | Original Due Date |
|---|---|---|
| Individuals, HUF, AOP (Non-Audit Cases) | ITR Filing (No Audit Required) | 31st July 2025 |
| Businesses/Professionals (Audit Cases) | Tax Audit Report Submission | 30th September 2025 |
| Businesses/Professionals (Audit Cases) | ITR Filing | 31st October 2025 |
| Companies | ITR Filing | 31st October 2025 |
Consequences of Missing Deadlines
- Late Fees: Mandatory late filing fees under Section 234F.
- Interest: Penal interest on unpaid tax liability under Sections 234A, 234B, and 234C.
- Loss Set-off Disallowed: Inability to carry forward certain business losses to future years.
Disclaimer: Dates are standard statutory deadlines and may
change. Always verify with CBDT notifications or consult your CA.