Last Updated:
Tax Audit Report Deadline Extension 2025: After the extension by CBDT, the revised deadlines for submitting audit reports and ITR are November 10 and December 10, respectively.
Under the tax law, October 31 is the deadline for ITR filing for those who have to get their books of accounts audited, like companies, proprietorship and partnership firms, while for individuals and HUFs the deadline is July 31.
ITR Audit Due Date Extension: October 31 was the deadline to submit audit reports and income tax returns (ITRs) for certain taxpayers. However, the Central Board of Direct Taxes has extended the deadline for filing income tax returns (ITRs) and audit reports for the assessment year 2025-26. Now, the revised deadlines for submitting audit reports and ITR are November 10 and December 10, respectively.
Now, corporates and those assessees who need to get their accounts audited can submit ITR by December 10. These taxpayers can file the audited report till November 10.
Under the tax law, October 31 is the deadline for ITR filing for those who have to get their books of accounts audited, like companies, proprietorship and partnership firms, while for individuals and HUFs the deadline is July 31, which was extended to September 15 this year and then by another day till September 16.
The income tax department on September 25 had also extended the deadline to submit tax audit reports (TARs) from September 30 till October 31, 2025.
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… pic.twitter.com/w7Hl94Y9Ns— Income Tax India (@IncomeTaxIndia) October 29, 2025
In a statement issued on Wednesday, the CBDT announced that 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 applies to assessees covered under clause (a) of Explanation 2 to sub-section (1) of Section 139, which typically includes companies, firms, and individuals whose accounts are required to be audited.
Additionally, the Board has extended the ‘specified date’ for furnishing the tax audit report under various provisions of the Income-tax Act for the Previous Year 2024–25 to November 10, 2025.
The extension comes after Himachal Pradesh and Punjab & Haryana High Courts passed the order to extend the last date for filing the audit returns from October 31, 2025, to November 30, 2025. The orders came following the decision of the Gujarat High Court to extend the deadline for tax audit cases to November 30.
The decision also comes after the CBDT received multiple representations from professional associations, including various chartered accountant bodies, highlighting difficulties faced by taxpayers and practitioners in completing audit reports within the original timeline.
For AY 2025-26, the ITR filing deadline for individuals too was extended from July 31 to September 15, and further to September 16. Over 7.54 crore ITRs were filed till September 16. Of these, 1.28 crore taxpayers paid self-assessment tax till September 16.
Who Needs To Get Their Accounts Audited?
Under Section 44AB of the Income Tax Act, certain categories of taxpayers are required to get their accounts audited by a chartered accountant and submit the audit report along with their income tax return. These include:
- Businesses with annual turnover exceeding Rs 1 crore (Rs 10 crore for businesses under the presumptive taxation scheme with 6%-8% presumptive income). Also, for businesses with cash receipts and payments up to 5%, the annual turnover limit for audit is Rs 10 crore.
- If a business opted for presumptive taxation last year but reports a loss this year, it must get its accounts audited regardless of turnover.
- Professionals earning gross receipts above Rs 50 lakh in a financial year.
- Persons covered under special provisions, such as those opting for the presumptive taxation scheme under Sections 44AD, 44ADA, or 44AE, if their turnover exceeds the prescribed limits and they choose to maintain detailed books of accounts.
Haris is Deputy News Editor (Business) at news18.com. He writes on various issues related to personal finance, markets, economy and companies. Having over a decade of experience in financial journalism, Haris h…Read More
Haris is Deputy News Editor (Business) at news18.com. He writes on various issues related to personal finance, markets, economy and companies. Having over a decade of experience in financial journalism, Haris h… Read More
October 31, 2025, 10:48 IST
Read More
