[BREAKING] CBDT Extends ITR Filing Deadline for Audit Cases and Audit Report Due Date: Know the New Deadlines

The Central Board of Direct Taxes ( CBDT ), under the Ministry of Finance, Department of Revenue, through a press release dated 29 October 2025, has announced an extension of the due dates for filing Income Tax Returns (ITRs) and tax audit reports for the Assessment Year (AY) 2025-26.

According to the press release, the due date for furnishing ITRs under Section 139(1) of the Income-tax Act, 1961, for assessees who are required to get their accounts audited, has been extended from 31 October 2025 to 10 December 2025.

Similarly, the due date for furnishing audit reports under Explanation 2 to Section 139(1), originally 30 September 2025, was first extended to 31 October 2025 and has now been further extended to 10 November 2025.

This extension means that taxpayers in audit categories will now have a one-month gap between the audit report filing and the ITR submission, in line with judicial observations made recently by the Gujarat, Punjab and Haryana, and Himachal Pradesh High Courts.

These courts had directed the CBDT to ensure that there is a reasonable interval between the two compliance deadlines, stating that simultaneous or closely overlapping due dates place an undue burden on taxpayers and chartered accountants.

The CBDT clarified that a formal order or notification to give effect to this decision will be issued separately. The decision to extend the dates follows a series of writ petitions and representations from tax professionals, trade bodies, and bar associations seeking additional time due to heavy audit workloads, the introduction of updated reporting formats, and technical challenges on the income tax e-filing portal.