Extension of for Filing of Audit Reports for AY 2025-26
Extension of Due Date for Filing of Audit Reports for Assessment Year (AY) 2025-26
The Central Board of Direct Taxes (CBDT) has extended the ‘specified date’ for furnishing audit reports under various provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26).
As per section 139(1), Explanation 2(a) of the Act, the due date for such assessees, earlier fixed at 30th September 2025, has now been extended to 31st October 2025.
This decision follows representations from various professional bodies, including Chartered Accountants, highlighting genuine difficulties faced by taxpayers and professionals in meeting the deadline, particularly due to disruptions caused by natural calamities in certain regions. The matter was also considered by the Hon’ble High Courts.
CBDT clarifies that the Income-tax e-filing portal is fully functional and stable, with no technical issues. As of 24th September 2025, over 4.02 lakh Tax Audit Reports (TARs) have been uploaded, including more than 60,000 on that day alone. Additionally, more than 7.57 crore Income-tax Returns (ITRs) have been filed till 23rd September 2025.
In view of the circumstances, the due date for furnishing audit reports under any provision of the Act, applicable to assessees covered under section 139(1), Explanation 2(a), stands extended from 30th September 2025 to 31st October 2025.
Clause (a) of Explanation 2 to section 139(1) covers all assessees who are required to get their accounts audited under the Act or any other law.
Therefore, all audit reports under the Income-tax Act (Tax Audit, Transfer Pricing, Trust Audit, MAT/AMT reports, etc.) are covered.
A formal notification to this effect will be issued separately.
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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