CBDT Extends Due Date For Filing Tax Audit Reports To 31st October

On 25^th September, the Central Board of Direct Taxes extended the specified date for filing various audit reports for the Previous Year 2024-25 (Assessment Year 2025-26), from 30^th September 2025 to 31^st October 2025, for assesses referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income Tax Act,1961.

The extension was granted after the Board received multiple representations from various professional associations, including Chartered Accountant bodies. These associations submitted that the taxpayers and professionals were facing difficulties in timely completion of audit reports due to disruptions caused by natural calamities and floods in certain parts of the country.

They further contended that these disruptions caused hindrance to normal business and professional activity. These professionals also brought the matter before the High Courts.

The Central Board of Direct Taxes clarified that the Income-tax e-filing portal is working without any technical glitches as the Tax Audit Reports are being uploaded without any issue.

It further remarked that till 24^th September, 2025, more than 4.02 lakh Tax Audit Reports (TARs) were uploaded, including over 60,000 on the same day. Additionally, more than 7.57 crore Income Tax Returns (ITRs) were filed till 23rd September 2025.

However, the Board concluded that despite the portal being fully functional, extension was considered necessary, keeping in view the representations filed by the professionals and the hardships faced by taxpayers.

Also, Central Board of Direct Taxes confirmed that a formal order would be issued separately.