The Central Board of Direct Taxes (CBDT) has announced an extension for both the Tax Audit Report filing deadline and the Income Tax Return (ITR) filing deadline for the Assessment Year (AY) 2025-26. Taxpayers who were previously required to submit their Tax Audit Reports by 31st October 2025 now have until 10th November 2025 to file their reports. Similarly, the deadline for Income Tax Return (ITR) filing has been extended from 31st October 2025 to 10th December 2025.
Key Highlights
- Original Tax Audit Report Deadline: 30th September 2025
- Extended Tax Audit Report Deadline: 10th November 2025
- Original ITR Filing Deadline (for audited taxpayers): 31st October 2025
- Extended ITR Filing Deadline: 10th December 2025
- Applicable For: Businesses, professionals, and partnership firms required to conduct a tax audit under Section 44AB
- Reason for Extension: Consideration of requests from professional bodies and courts, citing disruptions and practical challenges faced by taxpayers
