CBDT Extends Income Tax Return and Audit Report Deadlines for AY 2025–26
The Central Board of Direct Taxes (CBDT) has officially extended key compliance deadlines under the Income-tax Act, 1961, providing relief to taxpayers and professionals struggling to meet the original timelines.
As per the latest CBDT notification, the due date for furnishing the Return of Income under Section 139(1) for the Assessment Year (AY) 2025–26 has been extended from October 31, 2025, to December 10, 2025.
This extension applies to assessees covered under clause (a) of Explanation 2 to Section 139(1) — primarily individuals, firms, and companies whose accounts are required to be audited under the Act or any other law.
In addition, the “specified date” for furnishing the tax audit report for the Previous Year 2024–25 has also been extended from October 31, 2025, to November 10, 2025.
Revised Deadlines at a Glance
| Compliance Type | Original Due Date | Extended Due Date |
|---|---|---|
| Filing of Audit Report | October 31, 2025 | November 10, 2025 |
| Filing of Income Tax Return (AY 2025–26) | October 31, 2025 | December 10, 2025 |
Impact on Taxpayers
The extension aims to ease the compliance burden on businesses, tax professionals, and individuals facing delays due to system upgrades and audit finalizations. The move is expected to ensure smoother filing and reduce last-minute rush on the income tax e-filing portal.
Key Takeaway
Taxpayers should make use of this extended timeline to complete audits and return filings carefully, ensuring accuracy and compliance with all statutory requirements.
