The Central Board of Direct Taxes (CBDT) recently issued a much-anticipated Tax audit due date extension notification, bringing relief to many taxpayers and professionals struggling with compliance pressures. However, the extension came with a twist. While most taxpayers covered under tax audit provisions received more time to file their audit reports and returns, a specific group, those involved in transfer pricing or specified domestic transactions, were left out.
This discrepancy has triggered widespread concern among Chartered Accountants (CAs) and professional bodies. The Karnataka State Chartered Accountants Association (KSCAA) formally wrote to the CBDT, highlighting anomalies in the circular and demanding parity for all taxpayers. Tax audit deadline not extended for all taxpayers, transfer pricing / 92E taxpayers has no extension announced yet, its remain last date for audit is 30th November 2025.
Overview of the CBDT Notification for Extension of Due Date
The CBDT, in its Circular No. 15/2025 dated 29 October 2025, exercised its powers under Section 119 of the Income-tax Act, 1961 to extend the deadlines for filing:
- Tax Audit Report (TAR) to 10 November 2025, and
- Income Tax Return (ITR) to 10 December 2025, for assessees covered under clause (a) of Explanation 2 to Section 139(1), typically those who are required to get their accounts audited under Section 44AB.
This Tax audit due date extension notification was celebrated by the tax fraternity, especially since audit compliance and data reconciliation on the e-filing portal often cause delays. However, as the Income Tax due date extension Latest News 2025 spread, experts noticed a glaring omission, taxpayers required to file Form 3CEB under Section 92E (transfer pricing cases) weren’t mentioned at all.
CBDT – Revised Income Tax and Audit Filing Deadlines for FY 2024–25 (AY 2025–26)
| Category of Taxpayer | Original Due Date | Extended Due Date |
| Individuals and Non-Audit Cases (not requiring accounts to be audited) | 31 July 2025 | 16 September 2025 |
| Audit Cases (businesses requiring audit, excluding transfer pricing cases) | 31 October 2025 | 10 December 2025 |
| Transfer Pricing Cases (taxpayers with international or specified domestic transactions) | 30 November 2025 | No Change – remains 30 November 2025 |
| Tax Audit Report (TAR) Submission | 30 September 2025 | 10 November 2025 |
Note: The due date for transfer pricing cases under Section 92E (Form 3CEB) has not been extended and continues to be 30 November 2025.
KSCAA’s Letter to CBDT: What Happened?
On 31 October 2025, the President of the Karnataka State Chartered Accountants Association (KSCAA) wrote to Ravi Agarwal, Chairman of CBDT, pointing out the oversight. The letter reads in part:
“We wish to draw attention to an apparent omission in not extending similar relief to assessees covered under clause (aa) of the same Explanation, namely those required to furnish the accountant’s report under section 92E (Form 3CEB) in respect of international or specified domestic transactions.”
KSCAA highlighted that this omission has led to an unintended anomaly in compliance. Essentially, taxpayers with more complex transfer pricing documentation now have less time to file their returns than those with simpler audit requirements.
What the CBDT Circular Actually Says
The CBDT notification for extension of due date (Circular 15/2025) clearly states:
“The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act, 1961 (the Act), hereby extends the due date for furnishing Income Tax Return (ITR) for the previous year 2024-25 (Assessment Year 2025-26) for the assessees referred in clause (a) of Explanation 2 to subsection (1) of section 139 of the Act, from 31st October 2025 to 10th December 2025. Consequently, the specified date for furnishing the report of audit under the provisions of the Act shall stand extended to 10th November 2025 in terms of clause (ii) of the explanation to section 44AB.”
The problem? The circular does not mention assessees under Section 92E — the ones required to furnish Form 3CEB (accountant’s report for international/specified domestic transactions).
KSCAA’s Concern: The Missing Section 92E Assessees
KSCAA emphasizes that both the press release and the official circular are silent on Section 92Eassessees. This means taxpayers engaged in transfer pricing (TP) or specified domestic transactions (SDT), who already face a heavier compliance burden — have not been granted any extension.
The letter states:
“This omission results in an anomalous situation where companies having transfer pricing compliance obligations are required to file their ITR by 30 November 2025, while other audit cases without such additional compliance are permitted to file up to 10 December 2025.”
Effectively, those with more documentation and verification tasks have stricter deadlines — a contradiction to CBDT’s usual principle of fairness and uniform relief.
Understanding Section 92E and Form 3CEB
Under Section 92E of the Income-tax Act, every person entering into an international transaction or a specified domestic transaction must obtain and furnish a report from an accountant (Form 3CEB) before filing the return.
The Form 3CEB includes detailed disclosures such as:
- Nature and value of international transactions.
- Relationship between associated enterprises.
- Method used to determine the arm’s length price.
- Accountant’s certification.
These disclosures require significant effort and coordination, often involving multiple departments, documentation, and benchmarking studies. Hence, tax professionals argue that these taxpayers deserve at least the same extended time, if not more.
Why the Omission Matters?
The audit last date 2025 and ITR update 2025-26 need to work in sync for taxpayers to stay compliant. By excluding 92E assessees:
- Compliance Inequality – TP taxpayers with heavy reporting duties must adhere to earlier deadlines, despite higher workload.
- Operational Disruption – Audit firms must finalize Form 3CEB and ITR filings almost simultaneously, reducing quality time for review.
- Penal Exposure – Delay in filing the report or return attracts penalties under Sections 271B, 234A, and 234F.
- Inconsistent Policy – Historically, CBDT has provided uniform extensions to all audit-related categories. This year’s partial extension breaks that pattern.
Reactions from the Tax Community
The Income Tax due date extension Latest News 2025 created both relief and confusion. While many firms welcomed the new Tax audit due date for AY 2025-26, professional forums, CA associations, and social media groups began discussing the inconsistency.
Many practitioners argue that this could be an “inadvertent lapse” and not a deliberate exclusion. They urge the CBDT to issue a clarification or corrigendum, extending similar relief to Form 3CEB assessees.
Legal and Administrative Implications
If the CBDT does not address this anomaly, it may lead to:
- Litigation and Writ Petitions: Taxpayers may approach High Courts (as seen in previous years) to seek relief on grounds of fairness and natural justice.
- Extended Workload for CAs: Professionals handling both audit and TP reports may face overlapping deadlines and heavy portal traffic.
- Possible Clarificatory Circular: CBDT may issue an addendum clarifying that the same extended dates apply to 92E assessees.
Already, some state associations and tax forums are preparing representations, hoping the board will resolve this before the filing season intensifies.
Current Position of Due Dates (as of November 2025)
| Category of Taxpayer | Audit Report Due Date (TAR / 3CEB) | ITR Filing Last Date | Remarks |
| Non-audit taxpayers | Not applicable | 15 Sept 2025 (extended from 31 July) | Covered under clause (c) |
| Audit taxpayers (44AB) | 10 Nov 2025 | 10 Dec 2025 | Covered by Circular 15/2025 |
| Transfer Pricing / 92E taxpayers | 30 Nov 2025 (Form 3CEB) | 30 Nov 2025 | No extension announced yet |
Thus, the Tax audit due date for AY 2025-26 latest news clearly shows that while most audit cases enjoy an extended timeline, TP assessees still face the earlier deadline.
KSCAA’s Appeal to CBDT
In its letter, the KSCAA requests the CBDT to issue a clarification or supplementary circular, ensuring equal treatment. It also stresses that the lack of parity contradicts the intent behind Section 119, which empowers CBDT to relax procedural timelines for the smooth administration of the Act.
The association’s argument is simple:
- Transfer Pricing assessees have a higher compliance burden.
- They should not be forced to meet shorter timelines than regular audit assessees.
- Extending relief would promote consistency, reduce confusion, and uphold the CBDT’s credibility.
Conclusion
The Tax audit due date extension FY 24-25 has offered much-needed relief to most taxpayers, but it has also sparked a fairness debate. By omitting Section 92E assessees, the CBDT has unintentionally created unequal compliance timelines. The KSCAA’s letter urges the government to maintain consistency and fairness — a principle the board has historically followed.
As taxpayers gear up for the ITR update 2025-26, it’s crucial to stay informed. Whether the Tax audit deadline extended again or not, compliance remains the taxpayer’s responsibility. Hence, professionals should plan audits early, finalize financials promptly, and track the Income Tax due date extension Latest News 2025 for any last-minute changes.
Frequently Asked Questions (FAQs)
1. What is the current audit last date 2025 for filing the Tax Audit Report?
The Income Tax Audit due date for AY 2025-26 has been extended to 10 November 2025, as per CBDT Circular No. 15/2025. This applies to assessees covered under Section 44AB of the Income Tax Act. The Tax audit deadline extended offers relief to businesses needing extra time to finalize financials.
2. What is the ITR filing last date 2025 for audit taxpayers?
According to the CBDT notification for extension of due date, the Online ITR filing last date 2025 for audit cases is 10 December 2025. This follows the audit report extension, ensuring taxpayers have adequate time to file accurate ITR update 2025-26 data after completing their audits.
3. What about taxpayers with international or specified domestic transactions?
Taxpayers required to file Form 3CEB under Section 92E for Transfer Pricing or specified domestic transactions currently do not benefit from the Tax audit due date extension notification. Their Income Tax Audit due date and ITR deadline remain 30 November 2025, creating a compliance anomaly flagged by the Karnataka CA body.
4. Why are 92E taxpayers excluded from the extension?
The Karnataka State Chartered Accountants Association (KSCAA) highlighted this exclusion as an inadvertent omission. Their letter to CBDT requests an aligned Tax audit due date for AY 2025-26 for 92E assessees to ensure fairness, since such taxpayers face higher documentation and compliance under Transfer Pricing regulations.
5. What penalties apply for missing the Income Tax Audit due date?
If the audit last date 2025 is missed, penalties under Section 271B apply — up to ₹1 lakh or 0.5% of total turnover, whichever is lower. Timely filing within the Tax audit due date extension FY 24-25 window helps taxpayers avoid these financial penalties and scrutiny.
6. Will CBDT issue another circular to clarify the matter?
There’s a strong possibility that CBDT may release a supplementary circular soon. Historically, after professional bodies like KSCAA raised similar concerns, CBDT notifications for extension of due dates were issued to harmonize compliance timelines and ensure consistent treatment across all audit-related taxpayers.
7. Does this extension also affect Transfer Pricing documentation deadlines?
No. The Transfer Pricing documentation under Rule 10D remains tied to Form 3CEB and its due date, 30 November 2025. Thus, while the Tax audit due date for AY 2025-26 is extended, Transfer Pricing compliance remains unaffected, requiring timely preparation and submission of supporting documentation.
8. How does the Income Tax due date extension Latest News 2025 help small businesses?
The Income Tax due date extension Latest News 2025 benefits SMEs and startups by giving more time to reconcile GST, TDS, and accounting data. This reduces last-minute errors, ensures better audit quality, and minimizes the risk of notices or penalties for late or incorrect filings.
9. What should CAs and taxpayers do meanwhile?
Taxpayers and Chartered Accountants should continue audit work based on existing ITR update 2025-26 timelines while monitoring for further CBDT notifications. It’s best to stay proactive, upload reports early, and ensure accuracy to avoid penalties if the Tax audit due date extension notification isn’t revised further.
10. What’s the takeaway from this Tax audit due date extension FY 24-25 update?
The Tax audit deadline extended to 10 November 2025, and ITR filing last date 2025 to 10 December 2025, brings major relief. However, the 92E taxpayers remain excluded. The Karnataka CA body’s request highlights the need for uniformity to avoid compliance confusion in FY 24-25.
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