The Central Board of Direct Taxes (CBDT) has provided a major relief to taxpayers and professionals by extending the tax audit and income tax return (ITR) filing deadlines for the financial year 2024–25 (assessment year 2025–26). Announced on October 29, 2025, this extension gives additional time to complete audit formalities and file returns without penalties.
As per circular no. 15/2025 dated 29th Oct 2025 issued by CBDT, the new deadlines are now November 10, 2025, for filing audit reports and December 10, 2025, for submitting ITRs in audit cases. This decision follows numerous representations from professionals, as well as directions from various High Courts across India.
Copy of tax audit due date extension circular also available at below for your reference.
Why the Extension Was Needed for Tax Audit & ITR audit cases
Every year, taxpayers and auditors face challenges completing audits and filing returns due to system issues, data reconciliation delays, and workload pressure. In 2025, the situation became more complicated with several states requesting extensions.
High Courts in Gujarat, Himachal Pradesh, and Punjab & Haryana all directed that more time be given to taxpayers, considering the genuine hardships faced by auditors. Responding to these developments and industry appeals, the CBDT decided to extend the dates formally across India vide circular no. 15/2025 on dated 29th Oct 2025. This proactive move as tax audit due date extension notifications not only ensures smoother compliance but also reduces last-minute rush on the income tax portal.
CBDT issued a circular no. 15/2025 dated 29th Oct 2025
Revised Deadlines at a Glance
Earlier, the due date for submitting Tax Audit Reports (TARs) was October 31, 2025, while ITR filing for audit cases was also set for the same date.
However, with the latest extension:
- Tax Audit Report (TAR) filing due date: November 10, 2025
- ITR filing (audit cases) due date: December 10, 2025
- Non-audit cases (individuals & small businesses) remain unchanged at September 16, 2025
This provides an additional 10 days for audit completion and 40 extra days for filing income tax returns in audit cases.
Impact on Taxpayers and Professionals
The extension is particularly beneficial for:
- Companies and LLPs whose accounts are subject to mandatory audit.
- Proprietorships and partnerships engaged in business or profession requiring an audit.
- Working partners in firms where audits are required.
For chartered accountants (CAs) and tax professionals, this additional time allows for careful verification of financial statements, cross-checking of GST data, and accurate filing without technical errors.
It also prevents system congestion on the last filing dates, ensuring better portal performance and less stress on both taxpayers and auditors.
Legal Reference and Authority
The extension was announced under sub-section (1) of Section 139 of the Income-tax Act, 1961, which defines the due dates for filing returns. The CBDT clarified that the new dates apply to all assessees falling under clause (a) of Explanation 2 to the same section — typically covering companies, firms, and individuals whose accounts are audited.
Additionally, under Section 44AB, the audit report’s “specified date” has been pushed to November 10, 2025.
This ensures all statutory compliance requirements are aligned with the new timelines.
Previous Extensions and Background
This is not the first extension in FY 2024–25. Earlier, the tax audit report deadline had already been extended from September 30 to October 31, 2025. However, many professional bodies including CA associations continued to request additional time due to technical delays and high workloads.
After reviewing these representations and the High Court orders, the government took this final step to extend both audit and ITR deadlines.
This ensures parity across the country and removes confusion about region-specific extensions that were emerging from different judicial orders.
Relief for Businesses and Tax Professionals
Many small and medium businesses rely heavily on their auditors to finalize accounts and ensure compliance with multiple laws, including GST, TDS, and Income Tax. The extended deadline is a significant relief for such entities as it provides:
- More time to reconcile accounts.
- Reduced risk of filing errors.
- Avoidance of late fees or penalties.
Chartered Accountants – CAs and professionals can now prioritize quality over speed, ensuring accurate submission of financial details.
No Change for Non-Audit ITR Filers
It is important to note that this extension is applicable only for audit cases.
For individual taxpayers and small businesses not requiring an audit, the ITR due date in 2025 remains September 16, 2025, as per the existing schedule.
Hence, those not covered under audit provisions should not assume any extension applies to them.
What Happens If You Miss the Extended Deadlines
Failing to submit the tax audit report or file ITR, even after the extended dates can lead to consequences such as:
- Penalty under Section 271B (for failure to get accounts audited) of Income tax Act 1961.
- Late filing fees under Section 234F of Income tax act 1961, ranging from ₹1,000 to ₹5,000.
- Loss of carry-forward benefits for certain losses as per Income tax laws.
- Increased scrutiny or notices from the Income Tax Department.
Therefore, taxpayers should use this extended window to ensure timely and accurate filing.
Steps to File ITR and Audit Report Before Deadline
- Complete your tax audit and obtain a signed report from your CA in Form 3CA/3CB along with Form 3CD.
- Upload the Tax Audit Report on the Income Tax portal before November 10, 2025.
- Cross-check your financial statements, GST data, and bank reconciliations.
- Prepare and file your ITR online before December 10, 2025.
- Verify your ITR through Aadhaar OTP, net banking, or DSC immediately to complete the process.
By following these steps, taxpayers can avoid last-minute issues or rejections.
Conclusion
The extension of the Tax Audit Report and ITR filing due dates for FY 2024–25 by the CBDT is a welcome relief for taxpayers and professionals across India. It reflects the government’s commitment to ensuring smooth compliance and addressing genuine challenges faced during filing season.
Taxpayers should utilize this opportunity to review their data carefully, finalize audits without haste, and ensure timely submission before the new deadlines — November 10, 2025, for audits and December 10, 2025, for online ITR filings.
Tax Audit Report and ITR filing due dates extended via circular no. 15/2025 dated 29th Oct 2025 issued by the Central Board of Direct Taxes (CBDT) for FY 2024-25 (AY 2025-26). Such extensions in Tax audit as well as for ITR audit is not only ease the burden on tax filers but also improve the overall accuracy and integrity of India’s tax reporting system.
FAQs
1. What is the new due date for tax audit for FY 2024–25?
The new due date for filing the tax audit report under Section 44AB for the FY 2024-25 (AY 2025-26)has been extended to November 10, 2025, as announced by the CBDT.
2. What is the extended ITR filing due date for audit cases?
For audit cases, the ITR filing deadline is now December 10, 2025 (Assessment Year 2025–26).
3. Has the ITR filing date for non-audit cases been changed?
No, there is no change in the deadline for non-audit cases. It remains September 16, 2025.
4. Why did CBDT extend the due dates?
CBDT extends the due dates of Tax audit and ITR (Audit cases) via circular no. 15/2025. The extension came after several representations from professionals and High Court directions due to practical difficulties and technical delays.
5. Which sections of the Income Tax Act are relevant to this extension?
The extensions are covered under Section 139(1) and Section 44AB of the Income-tax Act, 1961.
6. Does this extension apply to all taxpayers?
No, it applies only to taxpayers whose accounts require an audit, such as companies, LLPs, and partnership firms.
7. What are the consequences of missing the new due date?
Missing the deadline may result in penalties, late fees, and loss of certain benefits, including carry-forward of losses.
8. Can I still file a belated ITR after December 10, 2025?
Yes, you can file a belated return under Section 139(4), but it attracts late fee (penalties) and interest.
9. Will there be any further extension?
Currently, no further extension has been announced. Taxpayers should not rely on another one.
10. How can I ensure timely filing before the due date?
Keep all your financial documents ready, complete your audit early, and file online well before the deadline to avoid system overload.
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