The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance has extended the due dates for filing Income Tax Returns and Tax Audit Reports for the Assessment Year 2025-26.
The due date for furnishing the Return of Income under Section 139(1) of the Income-tax Act, 1961, for assessees whose accounts are required to be audited, has been extended from 31st October 2025 to 10th December 2025.
This extension applies specifically to taxpayers referred to in clause (a) of Explanation 2 to Section 139(1)—primarily businesses and entities requiring mandatory audit of books.
Extension of Tax Audit Report Submission Date
Further, the specified date for furnishing the Tax Audit Report for the Previous Year 2024-25 (AY 2025-26), which was earlier extended from 30th September 2025 to 31st October 2025, has now been further extended to 10th November 2025.
This means:
| Compliance Requirement | Earlier Due Date | Extended Due Date |
| Tax Audit Report Submission | 31 October 2025 | 10 November 2025 |
| Filing of Income Tax Return (Audit Cases) | 31 October 2025 | 10 December 2025 |
Notification Details
Date: 20/10/2025
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