CBDT Extends Deadlines For Filing Of Income Tax Return In Audit Cases For A.Y. 2025-26


The Central Board of Direct Taxes (CBDT) has extended the due date of furnishing of the Return of Income and tax audit reports for the Assessment Year (A.Y.) 2025-26.

The revised due dates for submitting audit reports and Income Tax Returns are November 10, 2025 and December 10, 2025, respectively.

The CBDT announced that the due date for furnishing the Income Tax Return under Section 139(1) of the Income Tax Act, for the assessees who have to get their accounts audited, has been extended from 31st October 2025 to 10th December 2025.

Section 139(1) of the Income Tax Act, 1961, mandates the timely filing of Income Tax Returns (ITR) by certain individuals and entities before the prescribed due date.

The press release says:

“The Central Board of Direct Taxes (CBDT), has decided to extend the due date of furnishing of Return of Income under sub-section (1) of Section 139 of the Income Tax Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December, 2025.”

Further, the due date for furnishing audit reports under Explanation 2 to sub-section (1) of Section 139 of the Income Tax Act, originally due on 30th September, 2025, and later extended to 31st October, 2025, has now been extended to 10th November 2025.

Explanation 2 to sub-section (1) of Section 139 of the Income Tax Act, 1961 provides the due dates for filing of income tax returns.

“The 'specified date' of furnishing of the report of audit under the provisions of the Income Tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Act, originally due on 30th September, 2025, was extended to 31st October, 2025. The Central Board of Direct Taxes has decided to further extend the said 'specified date' from 31st October 2025 to 10th November 2025” the press release said.

The press release further clarified that a formal notification to give effect to these changes will be issued separately by the CBDT.

It may be noted that the High Courts of Gujarat, Punjab & Haryana, have passed directions for extension of tax audit return deadlines.