CBDT Extends Due Dates for Filing Tax Audit Report & ITR
CBDT Extends Due Dates for Filing Tax Audit Report & ITR for AY 2025–26
🧾 Overview
In a major relief to taxpayers and professionals, the Central Board of Direct Taxes (CBDT) has extended the due dates for filing the Tax Audit Report and Income Tax Return (ITR) for the Assessment Year 2025–26.
This extension provides additional time for tax professionals and businesses to complete audits, finalize accounts, and ensure compliance with the reporting requirements under the Income-tax Act, 1961.
📅 Revised Due Dates at a Glance
| Compliance Type | Original Due Date | Extended To |
|---|---|---|
| Tax Audit Report (Form 3CA/3CB & 3CD) | 30th September 2025 → 31st October 2025 | 10th November 2025 |
| Income Tax Return (for audit cases) | 31st October 2025 | 10th December 2025 |
⚖️ Legal Reference
The extension applies to assessees referred to in Clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961 — i.e., companies and firms (including LLPs) who are required to furnish their return of income irrespective of profit or loss.
👉 Section 139(1) – Explanation 2(a)
In the case of a company or a firm, every such entity shall furnish the return of income, whether it has income, loss, or no business activity during the year.
Hence, the extended due dates cover:
- Companies (Private/Public/OPC)
- Partnership Firms and LLPs
- Other entities subject to tax audit under Section 44AB
🕓 What This Means for Taxpayers
The extension provides a crucial buffer period for:
- Finalizing books of accounts and audit reports
- Addressing GST–ITR reconciliations
- Ensuring accuracy in Tax Audit Report (Form 3CD) disclosures
- Avoiding last-minute portal issues and penalties for late filing
🗂️ Expected CBDT Notification
CBDT’s press release mentions that a formal notification/order under Section 119 will be issued separately to give legal effect to this extension. Once published in the Gazette, it will officially modify the due dates under the Income-tax Rules.
💡 Key Takeaway
| Compliance | New Due Date |
|---|---|
| Tax Audit Report (u/s 44AB) | 🗓️ 10th November 2025 |
| Income Tax Return (Audit Cases) | 🗓️ 10th December 2025 |
✍️ Conclusion
The extension of due dates once again reflects the CBDT’s understanding of the practical challenges faced by taxpayers and professionals during the audit season. Taxpayers should utilize this additional time to complete filings meticulously and ensure error-free compliance before the new deadlines.
Also Read:
- Recommendations of the 55th Meeting of the GST Council
- Changes in GST and Income Tax during the Financial Year 2024-25
- TDS and TCS provisions applicable from April 1, 2025
- Rationalizing TDS: A Deep Dive into Budget 2025’s Proposals
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