With less than 70 days left for the revised income tax filing deadline of September 15, 2025, taxpayers across the country are staring at chaos and confusion as several crucial Income Tax Return (ITR) utilities for the Assessment Year (AY) 2025–26 remain unavailable. The delay, attributed to sweeping structural changes in the return forms and sluggish rollout of system updates, has triggered widespread concern among tax professionals and citizens alike, raising fears of compliance hurdles and potential filing errors.
While the Income Tax Department has only just made the Excel utilities for ITR-2 and ITR-3 live on its e-filing portal, several other essential forms—ITR-5, ITR-6, ITR-7, and audit forms like 3CA/3CB-3CD are still missing in action. These forms are vital for businesses, trusts, and professionals required to undergo audits. Even updated return utilities for previous years—AY 2021–22 and AY 2022–23 have not been made available in line with changes introduced through the Finance Act, 2025, further deepening the compliance crisis.
In May, the Central Board of Direct Taxes (CBDT) extended the original return filing deadline from July 31 to September 15, citing major overhauls in the ITR structure and the time required for technical readiness. At the time, the board assured taxpayers that the move was intended to provide a “smooth and convenient” filing experience. But with key forms still pending well into July, those assurances appear increasingly hollow.
Taxpayers with complex income sources such as capital gains, foreign income, cryptocurrency, or business income have been left in limbo. According to the department’s classification, ITR-2 is applicable to individuals and Hindu Undivided Families (HUFs) without income from business or profession, while ITR-3 applies to those with business income, including proprietary or professional services. The recent release of the Excel utilities for these two forms while a step forward is far too late in the filing season for many.
Chartered accountants, too, have flagged operational risks. Without audit utilities and updated templates, they cannot complete returns for thousands of clients who fall under statutory audit requirements. Many are urging the government to push the deadline for non-audit cases to September 30, and audit-related filings to November 30, aligning with past precedents.
In a glaring example of administrative lag, updated return utilities for AY 2021–22 and AY 2022–23—crucial for those filing updated or revised returns—have not yet incorporated the changes from the latest Finance Act. This has complicated the process for individuals and businesses seeking to rectify past filing errors under the updated return provision introduced in the last few budgets.
The cascading effect of these delays could choke the filing ecosystem in the crucial final weeks before the current deadline. Many tax consultants warn that hasty, last-minute filings due to compressed timelines could increase errors, draw scrutiny, or even invite penalties for technical non-compliance.
So far, no official communication has come from the Income Tax Department or CBDT about a second extension. The silence is breeding further uncertainty. “We’re in July, and the clock is ticking. If utilities continue to be released in phases and audit forms are delayed further, the department is setting itself up for a compliance nightmare,” said a senior CA from Delhi, who requested anonymity.
Attention Taxpayers!
Excel Utilities of ITR-2 and ITR-3 for AY 2025-26 are now live and available for filing.
Visit: https://t.co/1vnMusEbbF pic.twitter.com/brJsqvFykJ
— Income Tax India (@IncomeTaxIndia) July 11, 2025
The Finance Ministry has also remained tight-lipped on the issue, even as social media is abuzz with taxpayers posting queries and complaints on the e-filing portal’s X handle. The recent announcement of ITR-2 and ITR-3 utilities was made through a brief social media update—hardly sufficient, say stakeholders, given the scale of disruption.
