The Central Board of Direct Taxes (CBDT) has extended the deadline for filing audit reports for Assessment Year 2025–26. The new date is October 31, 2025, instead of September 30.
This change affects assessees under clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961, for the previous year 2024–25. Chartered accountants and professional bodies requested more time. Floods and natural disasters caused delays, making it hard to complete audit reports on time.
Some cases even reached the High Courts. The CBDT acknowledged these challenges, despite the e-filing portal running smoothly. By late September, professionals had filed over 4.02 lakh Tax Audit Reports and 7.57 crore Income Tax Returns.
“Considering the representations from tax practitioners and court submissions, we have extended the deadline,” said Jaya Choudhary, Commissioner of Income Tax (ITA), on September 25.
A formal notification is expected soon. Professionals now have an extra month to complete and submit their audit reports.
