Income Tax Audit Report & ITR Due Date Extended for AY 2025-26: What Taxpayers Should Know
Taxpayers and professionals who need to file income tax audit reports and income tax returns (ITR) for the financial year 2024-25 (Assessment Year 2025-26) have received significant relief as the Central Board of Direct Taxes (CBDT) has extended the deadlines this year. This extension comes after multiple High Court rulings and industry requests due to various challenges taxpayers faced this season.
Latest Due Dates for AY 2025-26 Audit & ITR Filing
Audit Report Due Date: Extended to November 10, 2025
Income Tax Return (ITR) Filing Due Date: Extended to December 10, 2025
Previously, these deadlines were set as follows:
Audit Report: September 30, 2025 (later extended to October 31)
ITR Filing: October 31, 2025
Due to delays and hardships such as weather disruptions and workload, the CBDT after court directions provided this extension, giving taxpayers one more month to complete their compliance duties.
Why Were the Deadlines Extended?
Several High Courts including Gujarat, Punjab & Haryana, and Himachal Pradesh criticized the delay in extending deadlines and stressed that there should be at least a one-month gap between filing the tax audit report and the ITR return. These court rulings put pressure on the CBDT to extend the deadlines nationally.
Specific reasons cited for the extension include:
Weather-related disruptions affecting accounting work in multiple regions
Requests from industry bodies and Chartered Accountants seeking more time for audit and filing
Ensuring taxpayers have sufficient time to file accurate and complete documents
Who Does This Extension Apply To?
The extension primarily affects:
Corporates
Sole proprietorships requiring audit
Working partners in firms subject to audit
These taxpayers are required to get their accounts audited under Section 44AB of the Income Tax Act, 1961, and file the audit report along with the ITR under Section 139(1) of the Act.
Important Compliance Notes
The audit report must be furnished before filing the ITR; the extended dates allow taxpayers sufficient time to comply without penalties.
Taxpayers who miss these deadlines may face interest, penalties, and late fees as per the Income Tax Act provisions.
Filing within the extended due dates ensures proper processing of returns and audit reports without legal complications.
Summary of Key Dates for AY 2025-26
| Compliance Activity | Original Due Date | Extended Due Date |
|---|---|---|
| Tax Audit Report Filing | 30th September 2025 (extended to 31st October 2025) | 10th November 2025 |
| Income Tax Return (ITR) Filing (for audit cases) | 31st October 2025 | 10th December 2025 |
Final Words
The CBDT’s decision to extend the due dates provides much-needed relief to taxpayers and tax professionals, allowing additional time for audit report preparation and income tax return filing. Taxpayers are advised to use this extension to ensure accurate and timely submission of their documents and avoid penalties.