CBDT Extends Income Tax Audit Report Due Date: Check Revised Deadline For ITR Filing And Audit For AY 2025-26

The Central Board of Direct Taxes (CBDT) on October 29 announced an extension of deadlines for filing income tax returns (ITRs) and tax audit reports for the assessment year (AY) 2025-26, offering relief to taxpayers and professionals grappling with compliance timelines.

Income Tax Audit Report Due Date Extended; Check Deadline

Under the revised schedule, the due date for submitting tax audit reports has been extended to November 10, 2025, while the deadline for filing ITRs is now set for December 10, 2025.

In its official statement, "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 board announced.

Earlier, taxpayers whose accounts required audit-such as companies, proprietorships and working partners in firms, were expected to file ITRs by October 31, 2025, for the financial year 2024-25.

High Court Orders Influence CBDT Decision

The move follows recent orders from the Himachal Pradesh and Punjab & Haryana High Courts, which extended the audit filing deadline from October 31, 2025, to November 30, 2025. The Gujarat High Court had earlier issued a similar extension to November 30 for tax audit cases.

"The CBDT has decided to extend the due date for furnishing the Return of Income under sub-section (1) of Section 139 of the Act for AY 2025-26 from 31st October 2025 to 10th December 2025 for assessees referred in clause (a) of Explanation 2 to sub-section (1) of Section 139," the Board said in a statement. "The 'specified date' for furnishing the tax audit report for the previous year 2024-25 is further extended to 10th November 2025."

Relief for Tax Professionals

Earlier, the income tax department had extended the deadline for submitting tax audit reports (TARs) from September 30 to October 31, 2025. The CBDT's latest extension comes after it received multiple representations from professional associations, including chartered accountant bodies, highlighting difficulties in completing audit reports within the original timeframe.