As we approach the end of April 2025, taxpayers and professionals are eagerly awaiting the notification of the Income Tax Return (ITR) forms for FY 2024–25 (AY 2025–26). However, the ITR forms for FY 2024–25 have not yet been released by the Income Tax Department, causing speculation and concern among filers.
In this blog, we will explore the possible reasons behind the delay in notifying the ITR forms for FY 2024–25 (AY 2025–26), important deadlines, and what taxpayers should expect in the coming weeks.
Expected ITR Filing Deadlines for AY 2025–26
While the ITR forms for FY 2024–25 (AY 2025–26) are still pending, the due dates for filing returns are expected to remain unchanged unless revised by the Central Board of Direct Taxes (CBDT):
31st July 2025 – For individuals and entities not requiring audit
31st October 2025 – For businesses and professionals requiring audit
30th November 2025 – For taxpayers requiring audit under Transfer Pricing (TP) provisions
Once the ITR forms for FY 2024–25 are notified, taxpayers should prepare their documents and file returns well before the deadlines to avoid last-minute hassles.
Why Are the ITR Forms for FY 2024–25 (AY 2025–26) Delayed?
The delay in notifying the ITR forms for FY 2024–25 (AY 2025–26) could be attributed to several factors:
1. Technical and Portal Readiness Issues
The Income Tax Department may still be working on backend updates to the e-filing portal to ensure smooth integration with the new ITR forms for FY 2024–25. This includes:
Testing JSON/Excel utilities for offline filing
Ensuring seamless pre-filling of data from AIS (Annual Information Statement) and TIS (Taxpayer Information Summary)
Resolving any technical glitches before official release
2. Compliance and Reporting Enhancements
Recent years have introduced stricter reporting requirements, which may necessitate changes in the ITR forms for FY 2024–25 (AY 2025–26), such as:
Enhanced disclosures for cryptocurrency and virtual digital assets (VDAs)
Detailed foreign income and asset reporting (Schedule FA)
Revised capital gains reporting structures
3. Staggered Release Strategy
The CBDT may opt for a phased release of the ITR forms for FY 2024–25, where:
Simpler forms like ITR-1 (Sahaj) and ITR-4 (Sugam) are released first
Complex forms like ITR-2, ITR-3, and ITR-6 follow later
Since no major tax law changes were introduced in Budget 2024, the delay is likely due to procedural or technical reasons rather than policy shifts.
What Should Taxpayers Do While Waiting for ITR Forms?
Since the ITR forms for FY 2024–25 (AY 2025–26) are yet to be notified, taxpayers can take proactive steps:
✅ Gather Necessary Documents – Collect Form 16, bank statements, investment proofs, and capital gains details.
✅ Verify AIS and TIS – Ensure that your Annual Information Statement (AIS) is accurate and matches your records.
✅ Stay Updated – Regularly check the Income Tax e-filing portal for official notifications on the ITR forms for FY 2024–25.
FAQs on ITR Forms for FY 2024–25 (AY 2025–26)
Q1. When will the ITR forms for FY 2024–25 be released?
The exact date is not confirmed, but they are typically notified by late April or early May.
Q2. Will there be major changes in the ITR forms for FY 2024–25?
Since no major tax reforms were announced, changes are expected to be minimal, focusing mainly on compliance enhancements.
Q3. Can I file my ITR before the forms are notified?
No, you must wait for the official notification of the ITR forms for FY 2024–25 (AY 2025–26) before filing.
Q4. Will the due dates for ITR filing be extended?
Unless the CBDT issues a circular, the existing deadlines (July 31, October 31, and November 30) will apply.
Q5. Where can I check updates on ITR forms?
Visit the official Income Tax e-filing portal (www.incometax.gov.in) for updates.
Conclusion
The delay in notifying the ITR forms for FY 2024–25 (AY 2025–26) is likely due to technical refinements or procedural approvals rather than policy changes. Taxpayers should stay prepared and file their returns as soon as the forms are released to avoid last-minute delays.
For more tax updates and expert guidance, stay tuned to our blog and official channels.
Disclaimer: This blog is for informational purposes only. Please refer to the official Income Tax Department notifications for accurate details.
