CBDT Notifies Extension of ITR and Audit Report Due Dates for Assessment Year 2025–26

Introduction

The Central Board of Direct Taxes (CBDT) has provided major relief to taxpayers and professionals by extending the due dates for filing Income Tax Returns (ITRs) and audit reports for the Assessment Year (AY) 2025–26. In a notification dated October 29, 2025, the Board extended the deadline for filing audit reports to November 10, 2025, and for filing ITRs to December 10, 2025. The move comes amid industry representations and court interventions, citing challenges due to monsoon disruptions and technical difficulties.

Before this extension, taxpayers with accounts subject to audit—including companies, proprietorships, and working partners in firms—had to file ITRs by October 31, 2025. This applied to the financial year 2024–25 (assessment year 2025–26).

CBDT’s Notification Highlights

As per the notification issued on Wednesday, the Central Board of Direct Taxes (CBDT) has extended the due date prescribed under sub-section (1) of Section 139 of the Income-tax Act, 1961, from October 31, 2025, to December 10, 2025. The relief applies to assessees falling under clause (a) of Explanation 2 to Section 139(1), encompassing companies, firms, and individuals whose accounts are subject to statutory audit.

The board also extended the ‘specified date’ for filing the tax audit report under various Income Tax Act provisions. The new deadline for the Previous Year 2024–25 is November 10, 2025.

The move follows similar directives from the Gujarat, Himachal Pradesh, and Punjab & Haryana High Courts. Earlier, these courts extended the audit filing deadline from October 31, 2025, to November 30, 2025, after requests from taxpayers and professional associations.

Impact and Implications

This extension offers breathing room to tax professionals, auditors, and corporates. They have been struggling with heavy compliance workloads, data reconciliation, and technical glitches in the e-filing system. The move also ensures consistency across states, as it follows judicial directions. It helps avoid a fragmented compliance timeline.

Conclusion

The CBDT’s new deadlines show a response to taxpayers’ challenges, while maintaining compliance. Now, audit reports are due November 10 and ITRs are due December 10. Businesses have extra time for accurate reporting and compliance under the Income-tax Act, 1961.