ITR-2 and ITR-3 Forms Still Delayed for AY 2025-26 – What Taxpayers Need to Know
Filing income tax returns (ITR) for AY 2025-26 is in full swing, but many taxpayers are frustrated over the delay in the release of ITR-2 and ITR-3 forms. If you are a salaried individual with capital gains, a professional, or a business owner who uses these forms, here’s everything you should know about the delay, its impact, and what you can do now.
📌 ✅ What Are ITR-2 and ITR-3?
Before we talk about the delay, let’s quickly recap what these forms are for:
⭐ ITR-2 is meant for:
Individuals and HUFs
Income from salary/pension
Income from house property
Capital gains (shares, mutual funds, property)
Foreign income/assets
No business/profession income
⭐ ITR-3 is meant for:
Individuals and HUFs with income from business or profession
Includes all sources of income in ITR-2 plus business/profession
In short:
✅ ITR-2 = Capital Gains, Multiple Properties
✅ ITR-3 = Professionals, Business Owners
📌 🚦 Current Status – July 2025
As of July 2025, the Income Tax Department has enabled e-filing for:
✅ ITR-1 (Sahaj)
✅ ITR-4 (Sugam)
👉 But ITR-2 and ITR-3 forms are not yet available on the online e-filing portal for AY 2025-26.
This has created a lot of anxiety among taxpayers who need these forms to comply before the due dates.
📌 💥 Why the Delay Matters
This delay is not just an inconvenience – it has real impact:
✅ Taxpayers with capital gains cannot file returns
✅ Professionals, consultants, freelancers have to wait
✅ Business owners with presumptive taxation cannot choose ITR-3
✅ Loss set-off and carry-forward claims may get delayed
✅ Refunds get delayed
Many people want to file early to get refunds quickly. This delay is blocking them.
📌 📅 AY 2025-26 ITR Filing Due Dates
👉 Non-audit cases (individuals, salaried, most small businesses):
🗓️ Due Date: 31 July 2025
👉 Audit cases (turnover > ₹1 crore or required audit):
🗓️ Due Date: 31 October 2025
✅ Professionals and business owners usually need ITR-3 for these.
With July deadline approaching, the delay is worrisome.
📌 🔎 Reason for the Delay
The Income Tax Department has not given an official reason, but experts suggest:
✅ Changes in tax slabs (new vs old regime)
✅ Capital gains rule changes (12.5% LTCG rate, exemption hike)
✅ Schema updates to handle new Schedule CG details
✅ Additional validations to reduce errors
All these changes require updating and testing the forms on the portal.
📌 📌 Impact on Taxpayers
✅ Salaried taxpayers with only salary and one house can use ITR-1
✅ Small businesses under presumptive income can use ITR-4
✅ BUT anyone with:
Capital gains
More than one property
Foreign assets/income
Business/profession income
… must wait for ITR-2 or ITR-3.
This leaves lakhs of taxpayers in limbo.
📌 ✅ What Should You Do Now?
If you are someone waiting for ITR-2 or ITR-3:
👉 Don’t panic – keep records ready
Salary details (Form 16)
Capital gains statement
Mutual fund/unit sales details
Stock broker capital gain reports
Property sale details
Business/professional income accounts
👉 Check the e-filing portal daily
The forms can be enabled any time.
👉 Use the time to reconcile
Check AIS (Annual Information Statement)
Check 26AS for TDS
Match capital gains with broker reports
👉 Consult your CA
Plan strategy for old vs new tax regime.
📌 ✅ Will This Affect Refund Timelines?
Yes – early filers usually get early refunds. Delay in filing ITR-2 and ITR-3 can mean:
✅ Late processing
✅ Refunds getting credited late
✅ Possible interest on self-assessment tax
If you want refund early, prepare all documents so you can file the moment the form is live.
📌 ✅ What TaxGyany Suggests
👉 Be Ready: Keep your income details, deductions, capital gains reports handy.
👉 Stay Updated: Watch the Income Tax Portal for notifications.
👉 Get Professional Help: Complex cases (capital gains, foreign assets, business income) benefit from expert CA support.
👉 Avoid Last-Minute Rush: As soon as forms go live, file quickly to avoid portal overload near due dates.
📌 ✨ Conclusion
The delay in ITR-2 and ITR-3 forms for AY 2025-26 is frustrating, but there’s no need to panic. The government is likely fine-tuning these forms to handle the latest rule changes, capital gains tax updates, and other schema validations.
✅ Use this waiting period to get completely prepared.
✅ Stay connected with your CA or TaxGyany for real-time updates.
✅ File as soon as the forms go live to avoid stress later.
✅ Need Help?
If you want assistance with ITR-2 or ITR-3 filing as soon as forms are available:
📞 Call us at 730 430 7888
🌐 Visit www.taxgyany.com
📌 Professional, accurate, and fast ITR filing for AY 2025-26
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