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CBDT Extends Due Date for Tax Audit Report and ITR Filing
Tax Audit Report Deadline Extended for AY 2025-26: A Major Relief for Taxpayers!
The Central Board of Direct Taxes (CBDT) has officially extended the due dates for filing the Tax Audit Report and Income Tax Return (ITR) for the Assessment Year 2025-26. This extension provides relief to taxpayers and professionals struggling with compliance timelines.
Under the new notification, the due dates have been extended as follows:
- The due date for furnishing the Tax Audit Report under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26), has been extended from 31st October 2025 to 10th November 2025.
- The due date for filing the Income Tax Return (ITR) for assessees who are required to get their accounts audited under the Income Tax Act or any other law (like companies, LLPs, and firms) has been extended from 31st October 2025 to 10th December 2025.
A formal notification giving effect to these extensions will be issued separately by the CBDT.
Updated Compliance Dates for Assessment Year 2025-26
| Compliance | Due Date | 1st Extension | 2nd Extension |
|---|---|---|---|
| Income Tax Return: 1. Company 2. Person (other than a company) whose accounts are required to be audited under Income Tax Act or any other law Partner of a firm whose accounts are required to be audited under this Act or under any other law | 31-10-2025 | NA | 10-12-2025 |
| Tax Audit | 30-09-2025 | 31-10-2025 | 10-11-2025 |
| Form 10BB / 10B for Trust | 30-09-2025 | 31-10-2025 | 10-11-2025 |
| ITR in case Transfer Pricing audit is also applicable | 30-11-2025 | NA | NA |
| Transfer Pricing Audit | 31-10-2025 | NA | NA |
Importance of Timely Filing of Tax Audit Report
Filing the Tax Audit Report within the prescribed time is essential for taxpayers whose accounts are subject to audit. Delay in submission may attract penalties under Section 271B of the Income Tax Act. The report, filed in Form 3CA/3CB and 3CD, ensures that the taxpayer’s financial statements comply with accounting standards and tax regulations.
The CBDT’s extension allows professionals and businesses to complete their audits thoroughly and avoid last-minute rushes. This step is expected to improve compliance quality and accuracy in return filings.
Summary of Extended Due Dates
- Tax Audit Report filing date extended to 10th November 2025.
- ITR filing date for audited entities extended to 10th December 2025.
- No extension for Transfer Pricing ITRs alone.
- CBDT will issue an official notification soon.
Need help with your Tax Audit Report or ITR filing?
Contact RMCAuditors today for expert guidance and timely compliance support. For more details Text us on whatsApp or call us today .
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The new due date for filing the Tax Audit Report for AY 2025-26 has been extended to 10th November 2025 by the CBDT.
Initially, the due date for filing the Tax Audit Report was 30th September 2025, which was first extended to 31st October 2025 and now further extended to 10th November 2025.
For assessees whose accounts are required to be audited, the ITR due date has been extended from 31st October 2025 to 10th December 2025.
Entities such as companies, LLPs, partnership firms, and individuals or professionals whose turnover or income exceeds the specified limit under Section 44AB of the Income Tax Act are required to file a Tax Audit Report
