For the tax audit report (TAR), CBDT has extended the last date to November 10, 2025, and the income tax filing return (ITR) to December 10, 2025, for specified tax audit cases.
Specific classes of taxpayers are skipped by the income tax department from this extension, which implies that those excluded will still need to comply with the earlier due date. The same comprises the taxpayers who are required to furnish the accountant’s report for international or specified domestic transactions.
Key Concerns: Karnataka CA Body’s Communication to CBDT
The Karnataka State Chartered Accountants Association (KSCAA), in a letter on October 31, 2025, has brought such problems to the attention of the CBDT for the taxpayers who haven’t had their due dates extended yet.
President, KSCAA, Shivaprakash Viraktamath, wrote to Ravi Agarwal, Chairman, CBDT, drawing the attention of the Income Tax Department to the omission of taxpayers who have to provide the accountant’s report u/s 92E (Form 3CEB).
The similar relief covered under the clause (aa) of the same has not been extended to the taxpayer, namely,y, who must be required to provide the report of an accountant u/s 92E (Form 3CEB) for the international or specified domestic transactions in the said circular. The same has made an unintended anomaly on the applicability of the extended timelines to such a taxpayer, leading to unintended compliance inaccuracies, the KSCAA President wrote in the letter.
What CBDT’s Circular Said on TAR and Audit ITR Deadlines
KSCAA mentioned that CBDT Circular No. 15/2025 dated 29th October 2025, issued u/s 119 of the Act, states as follows:
“The Central Board of Direct Taxes (CBDT), in exercise of its powers u/s 119 of the Income-tax Act, 1961 (the Act), hereby extends the deadline for furnishing Income Tax Return (ITR) for the previous year 2024-25 (Assessment Year 2025-26) for the taxpayers referred in clause (a) of Explanation 2 to subsection (1) of section 139 of the Act, from 31st October 2025 to 10th December 2025. Therefore, the specified date for filing a report of audit under the provisions of the Act for the Previous Year 2024-25 (Assessment Year 2025-26) shall stand extended to 10th November 2025 in terms of clause (ii) of the explanation to section 44AB of the Income-tax Act, 1961.”
KSCAA Letter: CBDT Circular ‘Silent’ on Section 92E Taxpayers
CBDT sent a press release declaring the extension of both deadlines.
The president of KSCAA wrote that the press release, as well as the circular, is silent on the treatment of section 92E taxpayers, who encounter a higher compliance load because of transfer pricing documentation and reporting prerequisites.
In a letter, KSCAA cites that both the Press release and circular do not mention anything about the treatment of section 92E taxpayers, who encounter a higher compliance burden due to transfer pricing documentation and reporting requirements.
Read Also: CBDT Sets Nov 10 and Dec 10 Deadlines for Audit Report and ITR Filing
This skip seems to be an accidental lapse as it consequence in an anomalous situation where companies have transfer pricing compliance liabilities are required to submit their ITRs by 30th November 2025, while other audit cases without such additional compliance are allowed to file up to 10th December 2025.
It obligates previous compliance from taxpayers with statutory responsibilities, which is inconsistent with the norms of fairness and the Board’s established practice of delivering uniform relief across audit-related categories.
