🚨 CBDT Extends Due Dates for ITR and Tax Audit Reports (AY 2025-26)

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CBDT Extends Due Dates for ITR and Tax Audit Reports (AY 2025-26)

Relief for Audit Cases: New Deadlines Announced on October 29, 2025.

The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has announced a crucial extension for the filing of Income Tax Returns (ITR) and Tax Audit Reports for the Assessment Year (AY) 2025-26. This decision provides necessary relief, particularly to businesses and professionals subject to tax audit requirements.

Extension for Furnishing Audit Report

The deadline for furnishing the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26), has been further extended:

Audit Report Due Date:

  • **Original Due Date:** 30th September, 2025.
  • **Previously Extended To:** 31st October, 2025.
  • **Further Extended To:** 10th November, 2025.

This extension applies to assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act.

Extension for Furnishing Return of Income (ITR)

Following the extension of the audit report deadline, the due date for furnishing the Return of Income under sub-Section (1) of Section 139 of the Act for Assessment Year 2025-26 has also been extended:

ITR Filing Due Date (Audit Cases):

  • **Original Due Date:** 31st October, 2025.
  • **Extended To:** 10th December, 2025.

This extension specifically benefits assessees referred to in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act (generally covering companies and those subject to audit).

Professional Insight: Key Takeaway 💡

The staggered extension provides critical extra time for audit completion and subsequent ITR filing. Professionals and businesses must note the new deadlines: **Tax Audit Report by November 10, 2025**, and **ITR filing by December 10, 2025**. This staggered schedule allows sufficient time for the audit report, which is foundational to ITR finalization, to be completed and submitted first.

Source: CBDT Press Release, New Delhi, 29th October, 2025.

Statutory Reference: Sub-Section (1) of Section 139 and provisions for furnishing report of audit, Income-tax Act, 1961 (AY 2025-26).

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