CBDT Extends Tax Audit Report Due Date to 31 Oct 2025

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  • By Taxmann
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  • Last Updated on 26 September, 2025

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CBDT extends tax audit report due date AY 2025-26

Press Release, dated 25-09-2025

1. Introduction

The Central Board of Direct Taxes (CBDT) has announced an extension of the specified date for filing various audit reports for the Assessment Year (AY) 2025–26. This decision provides additional time for taxpayers and professionals to complete their statutory audit obligations under the Income-tax Act, 1961. The extension aims to address practical challenges being faced by stakeholders across the country.

2. Original Deadline for Audit Reports

As per the original framework, the specified date for furnishing audit reports under any provision of the Income-tax Act for the Previous Year (PY) 2024–25, relevant to AY 2025–26, was 30th September 2025. This deadline applied to assessees covered under clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act. These include businesses and entities required to get their accounts audited under tax law, accounting standards, or other applicable provisions.

3. Representations From Stakeholders

The Board considered several representations from professional associations, including Chartered Accountant bodies, highlighting difficulties in adhering to the September deadline. The challenges cited included disruptions caused by floods and natural calamities in various regions, which have significantly affected routine business operations and compliance processes. These concerns underscored the need for a practical extension to ensure accurate and timely audit reporting.

4. Judicial Intervention and Decision

The matter of extending the audit filing date also came before the High Courts, which reinforced the importance of granting relief to taxpayers and professionals under the prevailing circumstances. Taking into account both judicial observations and stakeholder representations, the CBDT decided to extend the specified date by one month, providing much-needed breathing space for compliance.

5. Conclusion

Accordingly, the due date for filing audit reports for PY 2024–25 has been extended from 30th September 2025 to 31st October 2025. This extension reflects the CBDT’s responsive approach in balancing compliance requirements with ground realities faced by taxpayers. It provides relief to professionals and businesses impacted by unforeseen disruptions while ensuring the integrity and accuracy of audit reporting under the Income-tax Act.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied