CBDT Extends Due Date for Filing Tax Audit Reports for AY 2025-26 - Study From Notes

New Delhi, 25th September 2025 – The Central Board of Direct Taxes (CBDT) has announced an important relief for taxpayers and professionals. The due date for furnishing various audit reports under the Income-tax Act, 1961 for the Previous Year 2024-25 (Assessment Year 2025-26) has been extended from 30th September 2025 to 31st October 2025.

Reason for Extension

CBDT received several representations from professional associations, including Chartered Accountant bodies.
Concerns highlighted disruptions caused by floods and natural calamities in certain parts of the country, which impacted timely completion of audit work.
The matter was also raised before High Courts, which considered the difficulties faced by taxpayers and practitioners.

Functioning of the E-Filing Portal

CBDT clarified that the Income-tax e-filing portal has been functioning smoothly.

No major technical issues were reported.
More than 4.02 lakh Tax Audit Reports (TARs) were filed by 24th September 2025, including over 60,000 TARs filed on a single day.
More than 7.57 crore ITRs were successfully filed till 23rd September 2025.

New Due Date

The specified date for filing audit reports under section 139(1) of the Income-tax Act has now been extended to 31st October 2025.
This extension applies to assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act.

A formal notification/order will be issued separately by CBDT.

Key Takeaways

Old Due Date: 30th September 2025
New Due Date: 31st October 2025
Applicable For: Assessees covered under section 139(1), requiring filing of audit reports.