CBDT Circular No 12/2025: The Central Board of Direct Taxes (CBDT) has provided last-minute relief to taxpayers by issuing Circular No 12/2025, dated 15th September 2025, extending the Income Tax Return (ITR) filing due date for Assessment Year (AY) 2025-26. CBDT Circular No 12/2025
The deadline, earlier fixed as 15th September 2025, has now been extended by one day to 16th September 2025. This extension applies only to non-auditable assessees under Section 139(1) of the Income-tax Act, 1961.
Details of CBDT Circular No 12/2025
The circular, issued under Section 119 of the Income-tax Act, confirms:
- Original ITR Due Date: 15th September 2025
- Extended ITR Due Date: 16th September 2025
- Applicability: Non-audit cases covered under clause (c) of Explanation 2 to Section 139(1)
This move, though minor, is expected to ease the pressure on taxpayers facing last-minute challenges, including those impacted by scheduled e-filing portal maintenance. CBDT Circular No 12/2025
Read Also: Income Tax Refund: After Filing ITR, When Will Your Refund Be Credited? Check Key Timelines
Why the One-Day Extension is Significant
While just a day’s relief, the extension holds importance for lakhs of taxpayers:
- Avoiding Penalties: Missing the deadline leads to late fees under Section 234F, ranging from ₹1,000 to ₹5,000.
- Portal Updates: The income tax portal was under scheduled maintenance for utility updates on September 16, making compliance difficult.
- Final Chance: Provides a buffer for last-minute filers to submit accurate returns. CBDT Circular No 12/2025
Who Benefits from the Extension
- Covered: Salaried individuals, freelancers, and small businesses not requiring audit under the Income-tax Act.
- Not Covered: Taxpayers requiring audit of accounts or covered by other special provisions — their due dates remain unchanged.
Government’s Compliance Approach
By extending the deadline through Circular No. 12/2025, CBDT shows its commitment to both compliance and taxpayer convenience. Unlike broader extensions granted in past years, this is a narrow and technical extension, highlighting the government’s push for timely filing while addressing operational challenges. CBDT Circular No 12/2025
Official Directive
The circular has been communicated to:
- The Finance Ministry and Revenue Secretary
- Members of CBDT
- Principal Chief Commissioners and Joint Secretaries
- The Institute of Chartered Accountants of India (ICAI)
- The official Income Tax e-filing portal for publication
This ensures wide dissemination and awareness among both officials and taxpayers.
Key Takeaways from CBDT Circular No. 12/2025
| Particulars | Details |
|---|---|
| Circular No. | 12/2025 |
| Issuing Authority | CBDT, Department of Revenue |
| Date of Issue | 15th September 2025 |
| Previous ITR Due Date | 15th September 2025 |
| Extended ITR Due Date | 16th September 2025 |
| Applicability | Non-audit assessees under Section 139(1) |
| Reason for Extension | Technical updates & compliance facilitation |
What Taxpayers Should Do Immediately
- File Without Delay: Use the final day to file returns and avoid system congestion.
- Cross-Check AIS & Form 26AS: Ensure TDS and advance tax details are accurate.
- Avoid Errors: Correct reporting prevents scrutiny and refund delays.
- Stay Alert: Monitor the Income Tax portal (incometax.gov.in) for further updates.
- Read Also: No Income Tax on Gifts in These 7 Cases – Know the Latest Rules for FY 2024-25
Conclusion: CBDT Circular No. 12/2025
The extension of the ITR filing due date for AY 2025-26 to 16th September 2025, as per CBDT Circular No. 12/2025, is a small yet crucial relief for taxpayers.
While the one-day cushion helps in managing last-minute compliance, it is a reminder for taxpayers to adopt a proactive filing approach in future years. The government continues to walk a fine line between strict compliance enforcement and offering practical flexibility when needed.
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