Tax Audit Due Date 2025: Is Deadline Extension Announced Amid ITR Portal Glitches After Chambers' Request?

Nagpur Chamber of Commerce has formally requested the Central Board of Direct Taxes (CBDT) to push the income tax audit deadline out by two months. In a representation dated September 17, 2025, the Chamber proposed extending the due date for filing tax audit reports and associated ITR returns to November 30, 2025, rather than the current deadlines of September 30 and October 31.

Chambers Urged to Extend Tax Audit, ITR Deadlines Amid Technical Glitches & More Reasons

Other bodies like the Institute of Chartered Accountants of India (ICAI) and Bombay Chartered Accountants' Society (BCAS) have also made similar representations. ICAI's Central India Regional Council suggested extending the deadline to December 31, 2025 for audit‑required cases. According to ET, BCAS raised concerns over portal glitches, overlapping deadlines and reduced working days.

Tax Audit Due Date FY25 -26: What Is the Deadline for Tax Audit Filing?

Under Section 44AB of the Income Tax Act, 1961, taxpayers whose turnover, sales or gross receipts exceed prescribed limits are required to get their accounts audited and submit a Tax Audit Report. For the financial year 2024-25 (assessment year 2025-26), the current deadline to file the tax audit report is September 30, 2025. Additionally, the Income Tax Return (ITR) for such audit cases must be filed by October 31, 2025.

"30 September 2025: Due date for filing of audit report under section 44AB for the assessment year 2025-26 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2025)​," as per the tax calendar published on the official website of the Income Tax Department.

Common Reasons for Tax Audit Filing Delays

According to the Chamber, multiple issues have hampered taxpayers' ability to comply with the current timeline:

Delayed ITR Utilities & Audit Forms

The utilities and forms required for audit (ITR‑5, ITR‑6, ITR‑7, etc.) have been released very late this year. For instance, ITR‑5 for partnership firms, LLPs, trusts and related entities was made available only by August 8, 2025, leaving limited time for professionals to prepare audit reports properly. The forms that were released earlier, such as ITR‑2 and ITR‑3, underwent further revisions in July and August, forcing rework as per ET report.

Technical Glitches in Income Tax e-filing Portal

Users have reported persistent issues on the Income Tax e‑filing portal-upload failures, validation errors, schema updates, data mismatches, and slow responses. These are especially problematic during peak filing times, reducing productivity and heightening the risk of mistakes.

Multiple Tax and Compliance Deadlines From July to October Increase Pressure on Taxpayers

From July through October, taxpayers and professionals are juggling multiple deadlines: GST filings, MCA‑related filings, ICAI's revised reporting formats, ITRs, audit reports under Section 44AB, etc. This overlap adds to operational strain.

Festival Season & Reduced Working Days

The Chamber also highlighted that festival seasons like Navratri, Diwali, and others reduce effective working days for both businesses and government departments. This further squeezes the available time for audits and return filings.

Is Any Extension Announced for Tax Audit Deadlines?

As of now, there is no official confirmation from the CBDT regarding extension of deadlines. Stakeholders await a response, hoping that authorities will acknowledge the practical challenges and act in favor of relief for taxpayers and audit professionals.

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