It’s time to file Income Tax Returns (ITR), but this time there is some delay in the notification of the forms and their utilities. What is the reason for this and what should taxpayers do during this delay? To know the answers to these questions, we had a special conversation with Akhil Chandna, Partner and Global People Solutions Leader, Grant Thornton India.
In this conversation, he explained why the forms are getting delayed, what possible changes might be taking place in the backend technology and how it can affect taxpayers. Also, he explained whether the deadline of July 31 is likely to be extended if the forms are late. Above all, he also gave some easy suggestions on how taxpayers can complete their preparations during this wait, so that they can file their returns without any hassle as soon as the forms arrive.
Also read: Tax filing gets easier: New Form 16 format may change how you file ITR, claim refund
Q. Why is there a delay in notifying ITR forms and releasing utilities this year?
Ans: The delay in notifying the ITR forms and releasing their utilities for AY 2025-26, despite no major structural amendments in the Finance Act 2024, could be due to internal operational or technological upgrades at the Income Tax Department’s end.
The authorities may be working on aligning the forms with the latest backend frameworks, such as integration with AIS, TIS, and other compliance tools to ensure accuracy in pre-filled data.
Also read: ITR Filing 2025: Your Complete Income Tax Return Guide – Deadlines, Refunds and More
Q. Is this delay in notifying forms on account of possible changes or updates in the tax system or back-end technology integration?
Ans: In recent years, the Income Tax Department has made significant strides towards digitization and automation, particularly through the rollout of AIS and the enhancement of the compliance portal. This has brought a shift in how taxpayer data is processed and pre-filled into the ITR forms.
The current delay could be linked to the ongoing efforts to ensure accurate data mapping and seamless integration across platforms before the return utilities are released.
Since even minor mismatches in financial data can lead to taxpayer grievances, the department may be conducting thorough validation and testing to ensure that AIS, TIS, and compliance data are in complete sync with ITR forms. Hence, the delay appears to be a result of backend alignment rather than legislative hold-ups.
Also read: ITR Filing: 5 major income tax provisions taxpayers need to know in 2025
Q. Do you think this delay can impact salaried taxpayers or those expecting early refunds?
Ans: The delay in the notification of ITR forms can be directly related to the ongoing improvements in backend technology and data integration systems. The Income Tax Department is currently working on enhancing the functionality of the e-filing portal, including better integration with platforms such as AIS and TIS to make filing easier for taxpayers with pre-filled information.
While these technological improvements will be beneficial in the long run, they require close updates and testing to make them completely accurate and reliable. This is why the rollout of ITR forms and utilities is getting delayed, which can be a problem especially for salaried taxpayers and those waiting for early refunds. Usually, companies issue Form 16 to their employees by mid-May so that they can file returns on time.
But if ITR forms and utilities are not available on time, taxpayers cannot file returns, which will also delay their refund. Getting a refund on time is a crucial part of financial planning for many taxpayers, and any delay in the same can cause inconvenience and financial stress. Moreover, in case of delay in return filing, taxpayers may also have to pay interest till the refund is disbursed by the tax department.
Also read: Will Income Tax Dept extend ITR filing deadline beyond July 31?
Q: Has the deadline for filing returns ever been extended due to delays in ITR forms? If yes, what is the probability of the July 31 deadline being extended this year?
Ans: Yes, CBDT has extended the ITR filing deadline on a few occasions in the past when taxpayers faced portal-related issues. But in the last few years, the department has emphasized on making the return filing process more seamless and adhering to the deadlines, especially in cases where audit is not required.
If the delay in forms and utilities continues till the end of June this year, the possibility of an extension of the deadline cannot be completely ruled out. However, there is no official information yet that the July 31 deadline will change. Any decision will depend on how quickly the forms and utilities are made available and how the feedback from taxpayers is after the launch. Therefore, taxpayers should continue their preparations keeping in mind the current deadline of July 31 and keep an eye on official updates from time to time.
Also read: ITR Filing 2025: What is deadline to file income tax return this year?
Q: What can taxpayers do until ITR forms and utilities are available? Can some preparations be done from now on?
Ans: Even though ITR forms and utilities have not been released yet, taxpayers can use this time to complete their initial preparations. Under this, they can collect necessary documents like Form 16, interest certificates from banks, capital gains statements, rent receipts (if claiming HRA) and investment proofs.
Apart from this, it is also very important to check AIS and Form 26AS so that if there is any kind of error or mistake, it can be corrected in time. Taxpayers can also calculate their estimated total income and tax liability, which will make the work easier later at the time of filing. Also, it is important to keep your bank account information updated on the e-filing portal so that there is no problem in getting the refund.