CBDT Extends Due Date for Filing Tax Audit Reports for AY 2025-26 FY 2024-25

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.

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.

Why This Matters for Taxpayers

• Provides extra time for audit report preparation and filing.

• Helpful for businesses in flood-affected regions.

• Reduces last-minute compliance pressure on taxpayers and Chartered Accountants.