As the financial year closes, one question starts trending among taxpayers across India, “When does ITR filing start?” Whether you’re a salaried employee, a small business owner, or a startup founder, income tax return (ITR) filing is a crucial annual task that demands both accuracy and timeliness.
The start of the ITR season marks more than just a compliance deadline. Filing your return on time helps you avoid penalties, secure faster refunds, and maintain a clean financial record. Plus, for those applying for loans, visas, or tenders, timely ITRs often serve as essential proof of income and credibility.
For FY 2024–25 (Assessment Year 2025–26), there are a few important changes to note, from new ITR forms to early availability on the e-filing portal. In this blog, we’ll walk you through the key dates, deadlines, and details you need to be ready for a smooth filing experience this year.
When Does ITR Filing Start for FY 2024-25?
The Income Tax Department has already notified the ITR forms for AY 2025–26, a proactive move that allows taxpayers and businesses to begin preparing well ahead of the usual rush.
✅ Official Notification of Income Tax Return Forms
The Central Board of Direct Taxes (CBDT) released the updated ITR-1 to ITR-7 forms earlier than usual this year, signalling an early opening of the return filing window. These forms come with minor but important changes aligned with the latest tax rules, income categories, and disclosure requirements for FY 2024–25.
🖥️ Launch Date of e-Filing Portal
The Income Tax e-Filing portal is expected to enable ITR filing for select forms, particularly ITR-1 and ITR-4, from early June 2025. This is typically the first wave of return forms to go live online for salaried individuals and small taxpayers under the presumptive scheme.
📆 When Can You Start Filing?
For most salaried taxpayers and professionals using ITR-1 or ITR-4, filing for AY 2025–26 is already open as of early June 2025. Other forms, such as ITR-2 and ITR-3 (for those with capital gains or business income), are expected to be enabled in a phased rollout over the following weeks.
Key Income Tax Return Filing Dates & Deadlines (FY 2024–25)
Staying updated with the official tax calendar is crucial to avoid penalties and last-minute panic. Here’s a summary of the most important dates for ITR filing in Financial Year 2024–25 (Assessment Year 2025–26):
📅 Date ITR Forms Were Released
The Income Tax Department notified the new ITR forms for AY 2025–26 in February 2025, several weeks earlier than in previous years. This early notification has given taxpayers and professionals ample time to understand the changes and prepare documents in advance.
📌 Start Date of E-Filing on the Portal
E-filing for ITR-1 (Sahaj) and ITR-4 (Sugam) officially opened on the Income Tax e-Filing portal from June 1, 2025. Other forms like ITR-2 and ITR-3 are expected to be available gradually during mid to late June 2025.
🛑 Last Date for Individual (Non-Audit) Taxpayers
The standard due date for salaried individuals and non-audit taxpayers is:
📅 July 31, 2025
Filing beyond this date may attract late fees under Section 234F of the Income Tax Act and can affect interest calculations on any tax due.
🔍 Due Date for Audited Businesses, Companies & Partners
For taxpayers whose accounts require audit (under Section 44AB), such as companies, LLPs, or professionals exceeding prescribed turnover limits:
- 📅 October 31, 2025 – For submission of ITR after tax audit
- 📅 September 30, 2025 – For submission of Tax Audit Report (Form 3CA/3CB with 3CD)
🕰️ Extended Deadlines (if any)
As of now, no extensions have been announced. However, based on past trends, the government may extend deadlines closer to the filing dates based on technical or administrative reasons. Follow ReturnFile.in for real-time updates.
Which ITR Form Should You File? [Quick Overview]
Filing your return with the wrong ITR form can lead to your return being flagged as defective or even rejected. That’s why identifying the right form is step one in the ITR filing process.
✅ Why Form Selection Matters
- It determines what income sources you can disclose
- Impacts refund processing and notices from the IT Department
- Ensures smooth assessment and legal compliance
🆕 Recent Updates from the Income Tax Department
For AY 2025–26, the ITR forms remain largely unchanged, but minor tweaks have been made to improve disclosures, especially for foreign income, unlisted shares, and presumptive taxation schemes. Forms ITR-1 to ITR-7 were notified in Feb 2025, earlier than usual.
📋 Quick Overview of ITR Forms
Form | Who Should Use It | Key Income Sources |
ITR-1 (Sahaj) | Resident Individuals (Income ≤ ₹50 lakh) | Salary, one house property, and other sources |
ITR-2 | Individuals & HUFs (No business income) | Capital gains, multiple properties, foreign income |
ITR-3 | Individuals & HUFs (Business/profession) | Business or professional income, partnerships |
ITR-4 (Sugam) | Individuals/HUFs/Firms (Presumptive scheme) | Presumptive business/profession, salary, and other |
ITR-5 | Firms, LLPs, AOPs, BOIs | All except those filing ITR-6/7 |
ITR-6 | Companies (Non-charitable) | All income except exempt under Section 11 |
ITR-7 | Trusts, Political Parties, Institutions | Income under Sections 139(4A) to 139(4D) |
ITR Forms Explained [Detailed Section]
Choosing the correct ITR form ensures your return is processed smoothly and avoids the risk of it being marked defective. Here’s a detailed breakdown of all seven ITR forms notified for Assessment Year 2025–26:
Who can file:
- Resident Individuals (Not HUFs) with income up to ₹50 lakh
Eligible income sources:
- Salary or pension
- Income from one house property (excluding losses carried forward)
- Income from other sources (excluding lottery, horse racing, etc.)
- Agricultural income up to ₹5,000
Who cannot file:
- Non-residents or RNORs
- Individuals with income from business, capital gains, or multiple properties
- Company directors or investors in unlisted shares
- Income from foreign assets/sources
Summary:
Best suited for salaried employees with straightforward income and no foreign or complex financial assets.
Who can file:
- Individuals and HUFs who don’t earn from a business or profession
Eligible income sources:
- Everything under ITR-1
- Income from more than one house property
- Capital gains (short or long term)
- Foreign income or foreign assets
- Agricultural income over ₹5,000
- Directorship or investments in unlisted equity shares
Who cannot file:
- Individuals with business/professional income
Summary:
Ideal for investors, property owners, or those with foreign assets/income but no business income.
Who can file:
- Individuals and HUFs who have income from a business or profession
- Partners in a firm (not the firm itself)
Eligible income sources:
- Everything is covered under ITR-2
- Income from business or professional services
- Partner’s share in a firm’s profit
Summary:
Mandatory for self-employed professionals, business owners, or firm partners.
Who can file:
- Resident Individuals, HUFs, and Firms (excluding LLPs) with total income up to ₹50 lakh
Eligible income sources:
- Presumptive income under Sections 44AD, 44ADA, 44AE
- Salary, one house property, and other income (excluding lottery, race horses)
- Agricultural income up to ₹5,000
Who cannot file:
- Company directors or investors in unlisted shares
- Income from more than one property, capital gains, or foreign sources
Summary:
Great for small businesses, freelancers, and professionals using presumptive taxation.
Who can file:
- LLPs, Firms, Associations of Persons (AOPs), and Body of Individuals (BOIs), excluding those filing ITR-6 or ITR-7
Eligible income sources:
- All income types applicable to entities other than companies or trusts
Summary:
Used by partnerships, LLPs, and non-corporate entities.
Who can file:
- All companies, excluding those claiming exemption under Section 11
Eligible income sources:
- All sources, including business income, rental, interest, etc.
Summary:
Mandatory for private and public limited companies not registered as charitable institutions.
Who can file:
- Entities required to file under Sections 139(4A), 139(4B), 139(4C), or 139(4D)
0 Charitable/religious trusts
0 Political parties
0 Scientific/research institutions
0 Educational and medical institutions
Summary:
Specifically for NGOs, registered trusts, and exempt institutions.
ITR Form Selection Matrix
Here’s a clear side-by-side comparison of all ITR forms to help you quickly identify which one fits your profile:
Form | Who Can File | Income Types Allowed | Restrictions |
ITR-1 | Resident Individuals (≤ ₹50 lakh) | Salary, 1 house property, other sources, small agriculture | No business, capital gains, multiple properties, foreign assets |
ITR-2 | Individuals, HUFs | All above + capital gains, foreign assets, multiple properties | No business/profession income |
ITR-3 | Individuals, HUFs (Business/Profession) | Business income, all sources in ITR-2 | Not for firms, LLPs |
ITR-4 | Residents, HUFs, Firms (non-LLP) ≤ ₹50 lakh under presumptive scheme | Presumptive business/profession + salary, 1 property | No foreign income, capital gains, directors/unlisted shares |
ITR-5 | LLPs, Firms, AOPs, BOIs | All (except those covered under ITR-6/7) | Not for companies or charitable trusts |
ITR-6 | Companies (non-charitable) | All sources | Not for charitable/religious institutions |
ITR-7 | Trusts, political parties, institutions | Income under Sections 139(4A–D) | Not for regular individuals or companies |
Expert Tip: File Early to Avoid Penalties
Filing your Income Tax Return (ITR) early isn’t just about ticking off a compliance box; it’s a smart financial habit that pays off.
✅ Benefits of Early Filing
- Avoid Last-Minute Rush: Beat the traffic on the e-filing portal and save yourself the frustration of technical glitches or server overload in July.
- Plan Better: Early filing gives you more time to correct mistakes, verify tax credits, and make declarations calmly and accurately.
- Priority Processing & Refunds: The sooner you file, the sooner your return is processed, which often means faster refunds, especially for salaried taxpayers.
⚠️ Common Errors to Avoid
- Using the wrong ITR form
- Mismatch in TDS details vs. Form 26AS
- Incorrect bank account or PAN details
- Not reporting all income (like interest or capital gains)
- Skipping e-verification after filing
🚀 How Early Filing Helps With Faster Refunds
The Income Tax Department processes returns on a first-come-first-serve basis. If you’re eligible for a refund, filing in June or early July gives you an edge, with many refunds getting credited within 2–4 weeks of filing.
Conclusion
The ITR filing season for FY 2024–25 has officially begun, and the key dates are in place:
- ITR forms released: April 2024
- E-filing portal live: 1st April 2025
- Last date for individuals: 31st July 2025
- Audit deadline: 31st October 2025
Choosing the correct ITR form is crucial to ensure your return is processed without delays or errors. From salaried individuals to business owners, using the right form helps avoid notices and complications.
So, don’t wait for the final week. Start now, file early, and avoid penalties, because peace of mind is worth far more than a few extra weeks of procrastination.
Need help filing your ITR? Our experts at ReturnFile.in are here to assist. Whether you’re a salaried professional or a small business owner, we’ll help you file it right — and on time.
Frequently Asked Questions
Q1.When does ITR filing start for FY 2024-25?
ITR filing for FY 2024-25 (AY 2025-26) officially started on April 1, 2025, with the release of updated ITR forms. The Income Tax Department enabled e-filing for most taxpayers from this date. Salaried individuals can start filing as soon as they receive Form 16, usually by June. Early filing helps avoid last-minute rush and processing delays. Always check the official portal for any updates or changes.
Q2. What happens if I miss the ITR filing deadline?
If you miss the due date (July 31, 2025 for individuals), you may have to pay a late filing fee under Section 234F. The penalty can go up to ₹5,000 depending on your income. Late filing also delays refunds and may lead to interest on any tax payable. In some cases, you lose the right to carry forward certain losses. Filing on time ensures smooth processing and avoids penalties.
Q3. Which ITR form should salaried individuals use?
Most salaried individuals with income up to ₹50 lakh, one house property, and no complex investments can use ITR-1 (Sahaj). If they have capital gains, multiple properties, foreign assets, or are company directors, they should use ITR-2. Choosing the correct form is crucial to avoid defective return notices. Refer to the official ITR Form selection matrix for guidance. When in doubt, consult a tax expert.
Q4. Can I file my ITR even if my employer hasn't issued Form 16 yet?
Technically yes, but it’s advisable to wait for Form 16 to ensure accuracy. This document summarizes your salary, deductions, and TDS details. Filing without it may lead to errors, especially in income and TDS mismatch. Once Form 16 is available, cross-check with Form 26AS for any discrepancies. Filing after full verification helps avoid processing delays and notices.
Q5. How soon will I get my refund after filing ITR early?
Early filers often receive refunds within 2 to 4 weeks of successful e-verification. The Income Tax Department processes returns on a first-come-first-served basis. Delays may happen if there are mismatches or additional verification needed. Always ensure bank details, PAN, and income information are correct to speed up refund processing. Filing early significantly improves your chances of faster refunds.
