On October 29, the Central Board of Direct Taxes (CBDT) extended the last date for filing the ITRs and audit reports for the AY 2025-26, given the relief to the taxpayers and professionals. The amended due dates for filing the audit reports and ITR are November 10 and December 10, respectively.
The taxpayers, before the same extension, whose accounts are required to be audited like companies, proprietorships, and working partners in firms, had time till October 31, 2025, to file their income tax returns (ITR) for the financial year 2024-25 (assessment year 2025-26).
The CBDT, in a statement issued, declared that the deadline for filing the ITR under sub-section (1) of Section 139 of the Income-tax Act, 1961, originally set for October 31, 2025, has been extended to December 10, 2025. The taxpayers who come within clause (a) of Explanation 2 to sub-section (1) of Section 139 get this extension, as this clause includes companies, firms, and individuals whose accounts should be audited.
For filing the tax audit report under distinct provisions of the Income Tax Act for the Previous Year 2024–25 to November 10, 2025, the board has extended the mentioned date.
After Himachal Pradesh and Punjab & Haryana High Courts passed the order to extend the last date for filing the audit returns from October 31, 2025, to November 30, 2025, the extension has arrived. After the decision of the Gujarat High Court to extend the due date for tax audit cases to November 30, the orders have arrived.
“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,” in a statement, CBDT cited.
On September 25, the income tax department extended the last date to file the tax audit reports (TARs) from September 30 to October 31, 2025.
The judgment has been arrived at after the CBDT received representations from professional associations, along with various chartered accountant bodies, emphasising issues encountered by taxpayers and practitioners in completing audit reports within the original timeline.
Extension of ITR Filing and Audit Report Due Dates
