CBDT Extends Tax Audit & ITR Filing Due Dates for AY 2025-26 Update

CBDT announces tax audit and ITR due date extension for AY 2025-26 in latest notification.

CBDT Extends Tax Audit & ITR Filing Due Dates for AY 2025-26: New Deadlines Announced

The Central Board of Direct Taxes (CBDT) has officially extended the due dates for filing tax audit reports and income tax returns (ITRs) for the Assessment Year (AY) 2025-26, giving major relief to taxpayers across India.

According to the latest CBDT notification, the new due date for submitting audit reports has been extended to November 10, 2025, while the ITR filing deadline for taxpayers whose accounts require auditing has been moved to December 10, 2025.

This decision offers additional time to businesses, companies, and professionals struggling to complete their audits and filings under the Income Tax Act, 1961, amid technical and compliance challenges.

What the CBDT Notification Says

In its latest circular, the CBDT clarified that the previous October 31, 2025 deadline for filing returns under Section 139(1) has been officially extended by 40 days.

The updated schedule ensures a smoother process for tax professionals and chartered accountants, who had been requesting more time due to increased workload during the audit season.

The extension also applies to tax audit report submissions for FY 2024-25, originally due on October 31, 2025.

Reason Behind the Extension

The move follows recent directions from the Himachal Pradesh and Punjab & Haryana High Courts, which had earlier recommended deadline relaxation in response to multiple taxpayer petitions.

The courts acknowledged the genuine difficulties faced by taxpayers in completing audits and filing ITRs on time, prompting the CBDT to provide a uniform national extension.

Tax experts say this relief will prevent last-minute rushes and reduce the risk of non-compliance penalties under the Income Tax Act.

Who Benefits from the New Due Dates

The new CBDT extension is applicable mainly to:

• Companies and firms subject to mandatory audits.
• Professionals and individuals whose annual turnover exceeds prescribed limits.
• Taxpayers required to submit audit reports under Section 44AB of the Income Tax Act.

The deadline for filing ITR-U (updated returns) remains March 31, 2025, as per earlier announcements.

Tax Experts’ Take

Tax professionals welcomed the CBDT’s move, calling it a “timely decision” that aligns with practical business needs.

They added that the extra time will ensure accuracy in audit reporting, reduce compliance stress, and help maintain the overall quality of financial data submitted to the department.

Summary: Key Deadlines for AY 2025-26

Filing Type	Previous Deadline	New Extended Deadline
Tax Audit Report (FY 2024-25)	October 31, 2025	November 10, 2025
ITR Filing (Audited Accounts)	October 31, 2025	December 10, 2025
ITR-U (Updated Return)	—	March 31, 2025

Bottom Line

The CBDT’s decision to extend the tax audit and ITR filing due dates provides much-needed flexibility for businesses and professionals this financial year. With compliance timelines now extended, taxpayers are advised to finalize their audit reports and returns well before the new deadlines to avoid any last-minute technical issues.

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

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