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ITR Audit Due Date Extension: The revised deadlines for submitting audit reports and ITR are November 10 and December 10, respectively.
The income tax department on September 25 had extended the deadline to submit tax audit reports (TARs) from September 30 till October 31, 2025.
ITR Audit Due Date Extension: The Central Board of Direct Taxes (CBDT) on October 29 extended the deadline for filing income tax returns (ITRs) and audit reports for the assessment year 2025-26, providing relief to taxpayers and professionals. The revised deadlines for submitting audit reports and ITR are November 10 and December 10, respectively.
Before this extension, taxpayers whose accounts need to be audited — such as companies, proprietorships, and working partners in firms — had time till October 31, 2025, to file their income tax returns (ITR) for the financial year 2024-25 (assessment year 2025-26).
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.
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
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 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 CBDT said in a statement.
The income tax department on September 25 had extended the deadline to submit tax audit reports (TARs) from September 30 till October 31, 2025.
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.
October 29, 2025, 18:18 IST
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