CBDT Extends ITR Audit Due Date for AY 2025-26

The Central Board of Direct Taxes (CBDT) has announced an extension to the deadlines for filing Income Tax Returns (ITRs) and audit reports for the Assessment Year 2025-26. This decision provides relief to taxpayers and professionals alike, offering them more time to comply with the regulations.

According to the announcement, the revised deadline for submitting tax audit reports is now November 10, 2025. The due date for filing the Income Tax Return (ITR) has been extended to December 10, 2025.

Previously, taxpayers whose accounts require auditing – including companies, proprietorships, and working partners in firms – were required to file their ITR for the financial year 2024-25 (Assessment Year 2025-26) by October 31, 2025.

In a statement, the CBDT clarified that the extension applies to assessees covered under clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961. This generally includes companies, firms, and individuals whose accounts are mandated to be audited.

“The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025. The ‘specified date’ of furnishing of the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26) is further extended to 10th November 2025,” the CBDT statement read.

The extension follows orders from the Himachal Pradesh and Punjab & Haryana High Courts to extend the deadline for filing audit returns from October 31, 2025, to November 30, 2025. These orders were influenced by a prior decision from the Gujarat High Court, which had already extended the deadline for tax audit cases to November 30. This coordinated response from various High Courts underscores the need for a more accommodating timeline for taxpayers.

This extension is expected to provide significant relief and flexibility to taxpayers, allowing them more time to prepare and file their returns accurately. Tax professionals also benefit from this extended timeline, enabling them to manage their workload more effectively during this crucial period.

Key Takeaways:

• ITR filing deadline extended to December 10, 2025.
• Tax audit report submission deadline extended to November 10, 2025.
• Extension applies to entities requiring tax audits under Section 139 of the Income-tax Act.
• Decision follows directives from multiple High Courts.

Disclaimer: This news article is based on publicly available information and may be subject to updates.