CBDT Extends ITR and Tax Audit Filing Deadlines for Assessment Year 2025-26
The Central Board of Direct Taxes (CBDT) has announced an extension of key income tax filing deadlines for the assessment year 2025-26, bringing relief to companies, firms, and professionals across India. In its latest circular issued on October 29, 2025, the Board has extended the due date for filing income tax returns (ITRs) to December 10, 2025, and for submitting audit reports to November 10, 2025.
Previously, taxpayers whose accounts required auditing were mandated to file their ITRs by October 31, 2025, for the financial year 2024-25. The new extension now provides additional time for compliance, especially for assessees covered under clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961 — which includes companies, partnership firms, and individuals with audited accounts.
In its official statement, the CBDT said, “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 decision came after several High Courts, including Himachal Pradesh, Punjab and Haryana, and Gujarat, directed extensions for tax audit return filings, citing the challenges faced by taxpayers and professionals in meeting the original deadlines. These judicial interventions added momentum to the growing demand for more time, especially as many accounting firms faced backlogs in audit work.
The Income Tax Department also acknowledged receiving numerous representations from chartered accountant associations and professional bodies highlighting technical and administrative difficulties. Many practitioners cited issues such as system slowdowns, delayed data reconciliation, and workload surges as reasons necessitating an extension.
This is not the first deadline extension for the current assessment cycle. On September 25, the CBDT had earlier postponed the submission deadline for tax audit reports from September 30 to October 31, 2025. The latest announcement effectively provides another month’s cushion for professionals handling audit and return filing for large entities.
Tax experts welcomed the move, noting that it provides much-needed breathing space for both taxpayers and auditors to ensure accuracy and compliance. They also added that such extensions, while relieving in the short term, underscore the need for improved digital systems to handle heavy filing traffic during peak compliance months.
With the new deadlines, taxpayers now have until November 10, 2025, to submit their audit reports and December 10, 2025, to file their income tax returns for the assessment year 2025-26. The move is expected to ensure smoother compliance and reduce last-minute filing errors.
Previously, taxpayers whose accounts required auditing were mandated to file their ITRs by October 31, 2025, for the financial year 2024-25. The new extension now provides additional time for compliance, especially for assessees covered under clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961 — which includes companies, partnership firms, and individuals with audited accounts.
In its official statement, the CBDT said, “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 decision came after several High Courts, including Himachal Pradesh, Punjab and Haryana, and Gujarat, directed extensions for tax audit return filings, citing the challenges faced by taxpayers and professionals in meeting the original deadlines. These judicial interventions added momentum to the growing demand for more time, especially as many accounting firms faced backlogs in audit work.
The Income Tax Department also acknowledged receiving numerous representations from chartered accountant associations and professional bodies highlighting technical and administrative difficulties. Many practitioners cited issues such as system slowdowns, delayed data reconciliation, and workload surges as reasons necessitating an extension.
This is not the first deadline extension for the current assessment cycle. On September 25, the CBDT had earlier postponed the submission deadline for tax audit reports from September 30 to October 31, 2025. The latest announcement effectively provides another month’s cushion for professionals handling audit and return filing for large entities.
Tax experts welcomed the move, noting that it provides much-needed breathing space for both taxpayers and auditors to ensure accuracy and compliance. They also added that such extensions, while relieving in the short term, underscore the need for improved digital systems to handle heavy filing traffic during peak compliance months.
With the new deadlines, taxpayers now have until November 10, 2025, to submit their audit reports and December 10, 2025, to file their income tax returns for the assessment year 2025-26. The move is expected to ensure smoother compliance and reduce last-minute filing errors.
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