CBDT Likely to Issue Tax Audit Report Due Date Extension Notification Today
The extension, expected later today, will likely formalise the revised timeline for audit report submission for FY 2024-25 and reaffirm the government’s responsive stance toward practical challenges faced by the compliance community
CBDT, Tax Audit Report, Due Date
CBDT, Tax Audit Report, Due Date
The Central Board of Direct Taxes ( CBDT ) is expected to issue a formal notification today extending the due date for filing the Tax Audit Report (TAR) under Section 44AB of the Income Tax Act, 1961.
The move follows persistent demands from professional bodies and chartered accountants seeking relief from compressed compliance timelines and technical challenges in the filing process.
In a recent hearing, the High Court of Punjab and Haryana recorded a statement from the Department that the necessary orders regarding the extension are likely to be passed by today and ordered a copy of the same to be placed before the Court.
Under the Income Tax framework, assessees whose accounts require audit must furnish the Tax Audit Report one month before the due date of filing their income tax return (ITR) under Section 139(1). For Assessment Year 2025-26, the original deadline for TAR filing was 30 September 2025.
In late September, the CBDT had already granted a one-month extension, moving the due date to 31 October 2025, in response to representations citing portal delays and extended reporting requirements. For the earlier extension, many factors, like floods and natural calamities that disrupted business operations, were also cited as reasons by the representatives before the board.
However, this partial relief did not address the corresponding ITR due date, creating uncertainty and compliance difficulties for businesses and professionals alike.
With several professional associations, including the Chartered Accountants and regional bodies, submitting fresh representations, the Board is now widely expected to announce a further extension, potentially until the end of November 2025, to align the dates for filing TAR and ITR.
An official extension will provide critical breathing space for businesses, reducing exposure to penalties under Section 271B for delayed filing of audit reports. It will also allow auditors to complete reconciliations and disclosures with greater accuracy, particularly for entities with complex operations.
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