Income Tax Return (ITR) filing process for Assessment Year (AY) 2025–26 has not yet begun, leaving taxpayers uncertain about when they can submit their returns.
While the Income Tax Department has notified all seven ITR forms (ITR-1 to ITR-7), the e-filing utilities required for submission are still unavailable.
Despite the delay, taxpayers can use this time to prepare their financial documents, ensuring a smooth filing process once the utilities go live.
Why Has Income Tax Return Filing Been Delayed?
The primary reason for the delay is the absence of e-filing utilities, which are essential for submitting tax returns online. These utilities typically come in three formats:
- Online utility (pre-filled data for individual taxpayers).
- Excel-based utility (used by professionals).
- Offline utility (Java or JSON format).
Although the forms are available for viewing and download, actual filing cannot proceed until these tools are activated on the Income Tax Department’s e-filing portal.
New Updates for AY 2025–26
One major update this year is the introduction of the ITR-U form, which allows taxpayers to file or revise returns for up to 48 months.
This form, launched under the latest Finance Act, provides flexibility for those who missed or made errors in previous filings.
Additionally, the ITR forms now include enhanced disclosure requirements, particularly for:
- Capital gains reporting (now applicable to ITR-1 and ITR-4).
- Agricultural income above ₹5 lakh, requiring details such as land size, ownership type, and location.
- Asset and liability threshold, which has increased from ₹50 lakh to ₹1 crore.
What Taxpayers Should Do Now
Even though filing is not yet possible, taxpayers can take proactive steps to prepare for submission:
- Identify the correct ITR form based on income sources and residency status.
- Gather essential documents, including:
- Form 16 / Salary slips
- TDS certificates (Form 16A)
- Form 26AS and AIS/TIS
- Interest certificates from banks/post offices
- Capital gains statements
- Investment proofs (under 80C, 80D, etc.)
- Bank account details, PAN, and Aadhaar
- Reconcile AIS (Annual Information Statement) and TIS (Taxpayer Information Summary) with personal records.
- Compute total income and tax liability to ensure quick submission once utilities are available.
Will the Income Tax Retrun Filing Deadline Be Extended?
The delay has raised concerns about whether the July 31, 2025 deadline (for taxpayers not requiring an audit) will be extended.
However, experts believe an extension is unlikely, as most returns are typically filed in June and July, giving the department time to activate the utilities before the deadline.
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