CBDT extends audit report deadline to October 31 for AY 2025–26 after CA appeals

The Central Board of Direct Taxes (CBDT) has extended the deadline for filing audit reports for Assessment Year 2025–26, shifting the specified date from September 30 to October 31, 2025, following widespread representations and legal petitions.

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, for the Previous Year 2024–25.

The move follows appeals from chartered accountants and professional bodies who cited serious disruptions caused by floods and natural disasters, hindering timely completion of audit reports. Some matters had also reached High Courts, prompting judicial consideration.

While the Income-tax e-filing portal has remained technically sound—with over 4.02 lakh Tax Audit Reports (TARs) filed by September 24 and 7.57 crore Income Tax Returns submitted as of September 23—the CBDT acknowledged the real-world constraints faced by professionals.

“Keeping in view the representation of Tax practitioners and their submissions before the Hon’ble Courts... the specified date... is extended,” stated Jaya Choudhary, Commissioner of Income Tax (ITA), in the official release dated September 25.

A formal notification to this effect is expected to follow shortly.