Key Takeaways: The CBDT has extended the tax audit report due date for Previous Year 2024-25 (AY 2025-26) from 30 September 2025 to 31 October 2025. The relief follows representations citing floods and audit disruptions, giving taxpayers and CAs extra time to complete and file audit reports.
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
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CBDT received several representations from professional associations, including Chartered Accountant bodies.
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Concerns highlighted disruptions caused by floods and natural calamities in certain parts of the country, which impacted timely completion of audit work.
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The matter was also raised before High Courts, which considered the difficulties faced by taxpayers and practitioners.
New Due Date
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The specified date for filing audit reports under section 139(1) of the Income-tax Act has now been extended to 31st October 2025.
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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
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Old Due Date: 30th September 2025
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New Due Date: 31st October 2025
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Applicable For: Assessees covered under section 139(1), requiring filing of audit reports.
Why This Matters for Taxpayers
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Provides extra time for audit report preparation and filing.
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Helpful for businesses in flood-affected regions.
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Reduces last-minute compliance pressure on taxpayers and Chartered Accountants.
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