Circular No. 12/2025 — Extension of ITR filing deadline non-audit cases
Date: 2025-09-15 Status: ACTIVE Category: Recent (2025-2026) Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Extends ITR filing due date for non-audit cases for AY 2025-26.
Key Directions
- Due date extended for non-audit cases.
- No interest under section 234A for returns within extended period.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 139 | 263 | Yes |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars