Circular No. 12/2025

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

Circular No.12/2025
F. No. 225/131/2025ATA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes ke
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 of non-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. Castro Ga¢aprakash.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 of CBDT 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.

EAE orbs

(Dr. Castfo Jayaprakash.T)
Under Secretary to the Government of India