Tax filing season has officially begun and it’s time to get your documents in order. The Income Tax Department has released all seven ITR forms for the assessment year 2025–26. If you’re unsure whether you need to file your return by July 31, here’s a quick and simple guide to help you out.
If you’re a salaried employee, freelancer, or a small business owner who doesn’t require an audit of accounts, then your ITR filing deadline is July 31, 2025. This due date applies to most individuals, Hindu Undivided Families (HUFs), and small businesses.
If you’ve chosen the concessional tax regime or want to claim certain exemptions then you still need to file your return and submit any necessary declarations by the July 31 deadline.
However, not everyone has to stick to the July 31 deadline. Businesses and professionals who need to get their accounts audited get extra time to file. The same applies to companies and some individuals—like partners in firms that require audits, or their spouses if certain tax rules are involved.
Taxpayers involved in international transactions and required to submit a report under Section 92E also get more time to file. For such cases, the deadlines are different: businesses, professionals under audit, and domestic companies can file until October 31, while those dealing with transfer pricing reports have time until November 30.//
If you miss the initial deadline, don’t worry—you can still file a belated or revised return by December 31, 2025. Just keep in mind that different groups have different filing dates: businesses, professionals under audit, and domestic companies have time until October 31, while those dealing with transfer pricing reports can file until November 30.//
– If you are a resident individual with income up to ₹50 lakh from salary, one house property, and interest income, plus agricultural income up to Rs 5,000, use ITR-1 (Sahaj).
– For individuals, HUFs, or small firms (excluding LLPs) with business or professional income up to Rs 50 lakh on a presumptive basis, file ITR-4 (Sugam).
– If you don’t have business income but have capital gains, multiple properties, or foreign assets, use ITR-2.
– LLPs, partnership firms, and cooperative societies should file ITR-5, while companies (except those exempt under Section 11) must use ITR-6.
– Trusts, political parties, religious institutions, and similar entities file ITR-7.
Choosing the wrong form can cause rejection or delays. For complex cases, it’s best to consult a tax expert.
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