CBDT extends audit report filing, ITR deadlines for AY 2025-26 to Nov 10, Dec 10; check details
In its statement issued on Wednesday, the CBDT said the due date for furnishing the Return of Income 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.
- Oct 29, 2025,
- Updated Oct 29, 2025 7:00 PM IST
The Central Board of Direct Taxes (CBDT) on October 29 extended the deadlines for filing income tax returns (ITRs) and audit reports for Assessment Year 2025-26, offering much-needed relief to taxpayers and professionals. The new due dates for submitting audit reports and ITRs are November 10 and December 10, respectively.
On September 25, the income tax department extended the deadline for filing tax audit reports (TARs) from September 30 to October 31, 2025.
In its statement issued on Wednesday, the CBDT said the due date for furnishing the Return of Income 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. This extension covers assessees under clause (a) of Explanation 2, including companies, firms, and individuals whose accounts require audit.
“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."
It further said: "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."
Earlier, the Himachal Pradesh and Punjab & Haryana High Courts have ordered an extension of the last date for filing tax audit reports from October 31, 2025, to November 30, 2025, following the Gujarat High Court’s similar directive. The move comes amid growing calls for more time to complete audit filings.
The Punjab & Haryana High Court extended the due date for filing income tax returns (ITRs) for audit cases to November 30, 2025, after merging five petitions filed by tax associations from Punjab and Haryana. The Himachal Pradesh High Court issued a similar order while hearing a plea by Advocate Vishal Mohan. Both courts observed that a minimum one-month gap must exist between the tax audit report and ITR deadlines, aligning with the Gujarat High Court’s ruling. With the tax audit deadline already extended to October 31, the courts held that audited assessees should naturally be allowed to file returns till November 30.
Who is required to undergo a tax audit?
Under Section 44AB of the Income Tax Act, a tax audit is mandatory for businesses with an annual turnover exceeding Rs 1 crore. However, this threshold increases to Rs 10 crore if at least 95% of all transactions are conducted digitally, supporting the government’s drive toward a cashless economy. The audit requirement also extends to freelancers and professionals—including doctors, lawyers, architects, and chartered accountants—whose annual gross receipts exceed Rs 50 lakh.
Additionally, taxpayers opting for presumptive taxation schemes under sections like 44ADA are not entirely exempt. If they declare profits below the prescribed rate, a tax audit becomes compulsory to ensure compliance with the provisions of the Act.
The Central Board of Direct Taxes (CBDT) on October 29 extended the deadlines for filing income tax returns (ITRs) and audit reports for Assessment Year 2025-26, offering much-needed relief to taxpayers and professionals. The new due dates for submitting audit reports and ITRs are November 10 and December 10, respectively.
On September 25, the income tax department extended the deadline for filing tax audit reports (TARs) from September 30 to October 31, 2025.
In its statement issued on Wednesday, the CBDT said the due date for furnishing the Return of Income 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. This extension covers assessees under clause (a) of Explanation 2, including companies, firms, and individuals whose accounts require audit.
“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."
It further said: "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."
Earlier, the Himachal Pradesh and Punjab & Haryana High Courts have ordered an extension of the last date for filing tax audit reports from October 31, 2025, to November 30, 2025, following the Gujarat High Court’s similar directive. The move comes amid growing calls for more time to complete audit filings.
The Punjab & Haryana High Court extended the due date for filing income tax returns (ITRs) for audit cases to November 30, 2025, after merging five petitions filed by tax associations from Punjab and Haryana. The Himachal Pradesh High Court issued a similar order while hearing a plea by Advocate Vishal Mohan. Both courts observed that a minimum one-month gap must exist between the tax audit report and ITR deadlines, aligning with the Gujarat High Court’s ruling. With the tax audit deadline already extended to October 31, the courts held that audited assessees should naturally be allowed to file returns till November 30.
Who is required to undergo a tax audit?
Under Section 44AB of the Income Tax Act, a tax audit is mandatory for businesses with an annual turnover exceeding Rs 1 crore. However, this threshold increases to Rs 10 crore if at least 95% of all transactions are conducted digitally, supporting the government’s drive toward a cashless economy. The audit requirement also extends to freelancers and professionals—including doctors, lawyers, architects, and chartered accountants—whose annual gross receipts exceed Rs 50 lakh.
Additionally, taxpayers opting for presumptive taxation schemes under sections like 44ADA are not entirely exempt. If they declare profits below the prescribed rate, a tax audit becomes compulsory to ensure compliance with the provisions of the Act.