Tax Audit Due Date Extended to November 10, 2025, and Due Date of ITR Extended to December 10, 2025

By | October 30, 2025
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Tax Audit Due Date Extended to November 10, 2025, and Due Date of ITR Extended to December 10, 2025

Issue: To provide relief to assessees and tax professionals from compliance burdens, the Central Board of Direct Taxes (CBDT) extended the statutory deadlines for filing both the Tax Audit Report (TAR) and the corresponding Income Tax Return (ITR) for the relevant assessment year.

Facts:

  • The original deadline for filing the Tax Audit Report (TAR) for the Assessment Year (AY) 2025-26 (Financial Year 2024-25) was September 30, 2025, with the corresponding ITR deadline being October 31, 2025.
  • Taxpayers and professional bodies had requested extensions due to various compliance challenges and to restore the mandatory one-month gap between the two deadlines.

Decision:

The CBDT formally extended the deadlines for both submissions:

  • The due date for filing the Tax Audit Report (TAR) (under Section 44AB) was extended to November 10, 2025.
  • The corresponding due date for filing the Income Tax Return (ITR) (under Section 139(1)) for tax audit cases was extended to December 10, 2025.

Key TakeDowns:

  • Compliance Relief: The extension provides a full 40-day relief for the Tax Audit Report and a 40-day relief for the Income Tax Return beyond the original deadlines, significantly easing the compliance burden on taxpayers whose accounts require auditing.
  • Statutory Gap Restored: The extensions correctly maintain the statutory one-month gap between the deadline for furnishing the Tax Audit Report and the deadline for filing the Income Tax Return, which was a point of dispute before the High Courts.
  • Applicability: These extensions apply only to taxpayers who are required to get their accounts audited under the Income Tax Act for AY 2025-26.
  • Avoiding Penalty and Interest: Timely filing within the new extended deadlines ensures that taxpayers avoid penalties and interest charges under sections 234A and 234B of the Income Tax Act.

Source :- CBDT-PR-29.10.2025