ITR Due Dates for September 2025 – Advance Tax, TDS, and Extended Return Filing Deadline :
Paying taxes and filing returns on time is a responsibility for every taxpayer in India. Missing deadlines not only attracts penalties but can also affect compliance records with the Income Tax Department. For September 2025, the Central Board of Direct Taxes (CBDT) has released several important compliance dates. These ITR Due Dates cover tax return filing, advance tax payments, TDS submissions, and audit reports.
In this news update, we bring you the complete list of ITR Due Dates for September 2025 along with key highlights such as the extension of the income tax return deadline for non-audit cases.
7 September 2025 – TDS Deposit and Form 27C Uploading :
The first set of ITR Due Dates in September begins on 7 September 2025.
- This is the due date for deposit of tax deducted or collected for the month of August 2025. For government offices paying tax without an income-tax challan, the payment must be made on the same day.
- Taxpayers must also ensure uploading of declarations received in Form 27C from buyers during August 2025.
These filings are crucial to avoid penalties and ensure smooth credit of TDS/TCS.
14 September 2025 – Issue of TDS Certificates :
The next important ITR Due Dates fall on 14 September 2025, which is the deadline for issuing TDS certificates for tax deducted in July 2025.
The certificates must be issued for the following categories:
- Section 194-IA: TDS on transfer of immovable property.
- Section 194-IB: TDS on rent payments by certain individuals/HUFs.
- Section 194M: TDS on payments to resident contractors and professionals.
- Section 194S: TDS on transfer of virtual digital assets (by specified persons).
Issuing these certificates on time is important so that taxpayers can claim credit while filing returns.
15 September 2025 – Advance Tax and Extended ITR Filing Date :
The most important ITR Due Dates for the month fall on 15 September 2025. Let’s look at the key compliance requirements:
Second Instalment of Advance Tax :
Taxpayers liable to pay advance tax must pay the second instalment for the assessment year 2026-27 by this date. Timely payment helps in avoiding interest under Sections 234B and 234C.
Form 24G Submission :
Government offices that deposit TDS/TCS without an income-tax challan must file Form 24G for August 2025 by this date.
Stock Exchange Reporting (Form 3BB) :
Stock exchanges must submit Form 3BB regarding transactions where client codes were modified during August 2025.
Extended ITR Filing Deadline :
The CBDT, via Circular No. 06/2025 dated 27 May 2025, has extended the ITR Due Date for filing returns for Assessment Year 2025-26 from 31 July 2025 to 15 September 2025.
This extension applies to:
- Individual taxpayers (non-corporates) not requiring audit.
- Taxpayers other than companies and audit cases.
- Partners of firms not covered under tax audit.
This extension is the biggest relief for individual taxpayers this year, giving them extra time to complete their returns.
Linked Compliances on 15 September 2025 :
Along with the ITR filing extension, several other compliances are now aligned with this new deadline:
- Filing statements by scientific research institutions under Rules 5D, 5E, and 5F.
- Exercising the option for concessional tax on royalty income from patents (Section 115BBF).
- Filing declaration for rent deduction under Section 80GG.
- Reporting details of funds received from eligible investors during FY 2024-25.
- Submission of certificates for deductions under Sections 80RRB (patents) and 80QQB (authors).
- Filing particulars for relief under Section 89 and Section 89A.
- Opting in or out of the new tax regimes under Sections 115BAC, 115BAD, and 115BAE.
- Reporting of capital gains attribution under Section 45(4) in case of firm or AOP reconstitution.
This makes 15 September 2025 the most crucial date for taxpayers this month.
30 September 2025 – TDS Statements and Audit Reports :
The last set of ITR Due Dates in September fall on 30 September 2025, with multiple compliance requirements mainly focused on TDS and audit submissions.
Challan-cum-Statements for August 2025 :
- Section 194-IA: Transfer of immovable property.
- Section 194-IB: Rent by individuals/HUFs.
- Section 194M: Payments to contractors/professionals.
- Section 194S: Transfer of virtual digital assets.
Audit Report Submissions for AY 2025-26 :
Taxpayers required to file their returns by 31 October 2025 or 30 November 2025 must ensure audit reports are filed by 30 September 2025. These include:
- Tax audit under Section 44AB.
- Audit reports under Sections 33AB, 33ABA, 35D, 35E.
- Audit report for non-residents/foreign companies under Section 44DA.
- Reports related to slump sale capital gains computation.
- Certificate in Form 10CCF for deductions under Section 80LA.
- Audit reports for deductions under Section 80JJAA (employment generation).
- Audit reports under Sections 115JB (book profits) and 115JC (AMT).
- Audit under Section 115VW (tonnage tax).
- Reports for specified funds under Section 10(4D) and certificates under Section 10(23FF).
Additionally, trusts, universities, hospitals, and charitable institutions must also file Form 10B/10BB by this date.
Key Takeaway – Stay Ahead of ITR Due Dates :
With multiple statutory deadlines packed into September, taxpayers should carefully track these ITR Due Dates. The most significant update is the extension of the ITR filing date for non-audit cases to 15 September 2025, giving relief to lakhs of individual taxpayers.
Ensuring compliance not only avoids penalties but also strengthens financial discipline. Taxpayers are advised to prepare early and avoid last-minute rush, especially for return filing and audit submissions.
✅ Summary:
- 7 September 2025 – TDS deposit and Form 27C.
- 14 September 2025 – Issue of TDS certificates for July 2025.
- 15 September 2025 – Advance tax, ITR filing deadline (extended), and linked compliances.
- 30 September 2025 – TDS challan-cum-statements and multiple audit reports.
By keeping a close eye on these ITR Due Dates, taxpayers can ensure smooth compliance and avoid any interest or penalties.
FAQs on ITR Due Dates September 2025 :
Q1. What are the ITR Due Dates for September 2025?
The ITR Due Dates for September 2025 include:
- 7 September 2025: TDS deposit and Form 27C.
- 14 September 2025: Issue of TDS certificates for July 2025.
- 15 September 2025: Advance tax instalment, extended ITR filing deadline, and linked compliances.
- 30 September 2025: TDS challan-cum-statements and multiple audit reports.
Q2. What is the extended ITR Due Date for AY 2025-26?
The ITR Due Date for AY 2025-26 (non-audit cases) has been extended from 31 July 2025 to 15 September 2025 by CBDT Circular No. 06/2025 dated 27 May 2025.
Q3. Who needs to file an ITR by 15 September 2025?
Individual taxpayers (non-corporates) who are not subject to audit, partners of non-audit firms, and other non-corporate taxpayers must file their ITR by 15 September 2025.
Q4. What is the due date for the second instalment of advance tax in 2025?
The second instalment of advance tax for Assessment Year 2026-27 must be paid by 15 September 2025.
Q5. What happens if I miss the ITR Due Dates?
Missing ITR Due Dates can lead to penalties, interest on tax payable, and delayed processing of refunds. In some cases, taxpayers may also lose eligibility for certain deductions and carry-forward of losses.
Subject: – Extension of due date for furnishing return of income for the Assessment Year 2025-26 :
The Central Board of Direct Taxes (CBDT), extends the due date of furnishing of Return of Income for the Assessment Year 2025-26 in the case which is 31st
July, 2025 to 15th September, 2025
**Extension of due date for furnishing return of income for the Assessment Year
2025-26–Circular.**
- Source credit : incometaxindia.gov.in
- Image credit : canva AI
