Circular No. 12/2025 : Extension of due date for filing of ITRs for the Assessment Year 2025-26

Circular No.12/2025 F. No. 225/131/2025ATA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes kee New Delhi, dated 15" September, 2025 Subject: - Extension of due date for filing of ITRs for the Assessment Year 2025-26- reg. The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Act, extends the due date for furnishing the Income Tax Return (ITR) for Assessment Year (AY) 2025-26 in the case ofnon-auditable assessees referred in clause (c) of Explanation 2 to sub-section (1) of section 139 of the Act from 15“ September, 2025 (as per circular No.06/2025 dated 27.05.2025 vide F.No.225/205/2024-ITA-II) to 16 September, 2025. de (Dr. CastroGaaprakash.T) Under Secretary to the Government of India Copy to: 1. PS to F.M./ PS to MoS (F). 2. PS to Revenue Secretary. 3. Chairman (CBDT)& All Members of CBDT. 4. All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT. 5. All Joint Secretaries/CsIT, CBDT. \& Web Manager, with a request to place the order on official Income-tax website. 7. CIT (M&TP), Official Spokesperson ofCBDT with a request to publicize widely. 8. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in. 9. The Institute of Chartered Accountants of India, IP Estate, New Delhi. 10. The Guard File. EAEBoab (Dr. Castro Jayaprakash.T) Under Secretary to the Government of India