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ITR Filing 2025: The core reason for the delay is the absence of e-filing utilities — the software tools necessary to fill and submit ITRs online.
Even though income tax return filing is not yet possible, you can use this time to get a head start on your ITR process.
The income tax department has notified all seven Income Tax Return (ITR) forms — ITR-1 to ITR-7 — for the assessment year 2025–26, along with ITR-V and the newly introduced ITR-U form. While the forms are available for download, taxpayers are still unable to file their returns, as the e-filing utilities required for submission are not yet functional on the department’s official portal.
Why You Can’t File ITR Yet
The core reason for the delay is the absence of e-filing utilities — the software tools necessary to fill and submit ITRs online. These utilities usually come in three formats:
- Online utility (with pre-filled data, preferred by individual taxpayers)
- Excel utility
- Offline utility (Java or JSON format, commonly used by professionals)
Though forms are live for viewing and download, actual filing cannot happen until these tools are enabled on the income tax e-filing portal.
What’s New This Year?
One key update is the launch of the ITR-U form, introduced under the latest Finance Act and released on May 19. This form enables taxpayers to file or revise returns for up to 48 months, offering more flexibility to those who missed or erred in earlier filings.
What You Should Do for Now
Even though filing is not yet possible, you can use this time to get a head start on your ITR process. Here’s what you can do:
1. Identify your applicable ITR form (based on your income sources, profession, and residency status).
2. Gather essential documents, including:
- Form 16 / Salary slips
- TDS certificates (Form 16A)
- Form 26AS and AIS/TIS
- Interest certificates from banks/post offices
- Capital gains statements
- Investment proofs and deduction documents (under 80C, 80D, etc.)
- Bank account details
- PAN and Aadhaar
3. Reconcile your AIS (Annual Information Statement) and TIS (Taxpayer Information Summary) with your own records.
4. Compute your total income and tax liability, so that once utilities are available, submission becomes faster.
For income from other sources
- Keep ready your capital gains/loss statements issued by mutual fund houses or intermediaries, or your broking house for FY 2024-25.
- Bank account statements and TDS certificates.
- Crypto investments to make appropriate disclosures, particularly in the VDA schedules.
Will the ITR Filing Deadline Be Extended?
While the delay in utility rollout has raised questions about a possible extension of the July 31, 2025, filing deadline (for taxpayers not requiring audit), an extension is unlikely at this stage. Historically, most returns are filed during June and July, giving the department ample time to activate the utilities and avoid deadline pressure.
Filing hasn’t started yet, but preparation has. Use this time wisely to collect and organise your financial documents, identify the right form, and cross-check your financial records. Once the e-filing utilities go live, you’ll be ready to file smoothly and well ahead of the deadline.
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