The original due date to file ITR without any additional fees is 15th September 2025.
If missed, you can file a belated or revised ITR by 31st December 2025. After this date, only ITR U can be submitted and the options for getting a refund or carrying forward losses will not be available.
Maximum Time Limit To Receive ITR Refund
Generally refund processing time is 7 to 8 days for most ITRs filed. But the maximum due date for receiving a refund is 31st December 2026 i.e., 9 months from the end of the financial year in which the ITR is filed.
If a refund is not received by this date, one should check if the intimation has ended and then file a complaint or request with the Assessing Officer (AO).
Scrutiny Notice under Section 143(2) for FY 2024-25
A scrutiny notice under Section 143(2) may be issued by 30th June 2026. This is calculated as 3 months from the end of the assessment year in which the ITR is filed (March 31, 2026, plus three months)
Note:
If your return is selected for detailed scrutiny, the department may request additional documents.
This can lead to delays in your refund, as assessment is not completed until after scrutiny.
Last Date For Receiving Notice Under Section 148
Income less than ₹50 Lakhs
If the tax evasion is less than ₹50 lakhs, the last date for a Section 148 notice is 30th June 2029. This is calculated as 3 years and 3 months from 31st March 2026.
Income ₹50 Lakhs or more
If the evaded income is more than ₹50 lakhs, the time period extends to 5 years. The last date for such a notice would be 30th June 2031 (2026 plus 5 years and 3 months).
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