CBDT extends tax audit and ITR deadlines for FY 2024–25. New ITR filing date: Dec 10, 2025; Audit report due: Nov 10, 2025. Details inside.

Introduction: Major Relief for Taxpayers and Professionals

In a significant relief for taxpayers and professionals, the Central Board of Direct Taxes (CBDT) has declared an extension for the deadlines regarding the submission of Income Tax Returns (ITRs) and tax audit reports for the financial year 2024–25 (Assessment Year 2025–26).

The extension provides much-needed breathing space for chartered accountants (CAs), business owners, and taxpayers who have been grappling with compliance pressure, system challenges, and a busy audit season.

According to the latest announcement made on Wednesday, October 29, 2025, the deadline for furnishing tax audit reports has been extended from October 31, 2025, to November 10, 2025. Similarly, the deadline for filing audit-based ITRs has been moved from October 31, 2025, to December 10, 2025.

This decision comes shortly after the Punjab & Haryana High Court and the Himachal Pradesh High Court directed the government to grant additional time for filing returns and audit reports in response to petitions from professional bodies.

Background: Why the Extension Was Needed

Every year, the tax filing season for audit-assessees creates immense pressure on both taxpayers and tax professionals. Chartered Accountants, in particular, face tight timelines to finalize audit reports, verify financial statements, and ensure error-free submissions on the Income Tax e-filing portal.

The original deadline for filing tax audit reports and ITRs — October 31 — often coincides with the busy festival period in India, adding further logistical challenges.

Moreover, many taxpayers have reported technical glitches in the e-filing portal, slow response times, and frequent updates to utility formats. The High Courts of Punjab & Haryana and Himachal Pradesh took note of these genuine difficulties and directed that the deadline for tax audit ITR filing be extended till November 30, 2025.

Following this judicial intervention, the CBDT responded proactively, officially extending the tax audit due date to November 10, 2025, and the ITR filing deadline to December 10, 2025.

Official Statement by the Income Tax Department

In a statement shared on social media platform X (formerly Twitter), the Income Tax Department confirmed the revised deadlines:

“The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025–26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025.”

This official notice specified that the extension applies to all taxpayers mandated to have their accounts audited according to the Income Tax Act.

The announcement was met with appreciation from tax professionals, trade associations, and corporate entities who had been advocating for an extension due to the short time window for audits.

Revised Deadlines at a Glance

Compliance Type	Original Due Date	Extended Due Date
Tax Audit Report (FY 2024–25)	October 31, 2025	November 10, 2025
ITR Filing for Audit Cases (AY 2025–26)	October 31, 2025	December 10, 2025

These new timelines apply to taxpayers covered under Section 44AB of the Income Tax Act, which mandates audits for:

Businesses with turnover exceeding ₹1 crore (or ₹10 crore in certain digital transaction cases).
Professionals with gross receipts exceeding ₹50 lakh.
Companies, LLPs, and firms are required to submit audited financial statements.

Implications of the Extension

1. Relief for Tax Professionals

Tax professionals and CAs handle hundreds of audits and filings during the October period. The extension provides them with crucial extra days to complete audit verifications, correct discrepancies, and finalize tax returns without rushing through the process.

2. Ease for Businesses and Corporations

Corporations and large firms, whose audit processes involve multiple departments and complex reconciliations, gain valuable time to ensure compliance accuracy. The extension reduces the risk of errors, penalties, or non-compliance notices.

3. Better Data Accuracy

With more time for verification and cross-checking, taxpayers can now file more accurate returns, minimizing post-filing corrections or notices from the Income Tax Department.

4. Positive Response from Stakeholders

The Institute of Chartered Accountants of India (ICAI) and various regional CA associations had written to the CBDT urging for an extension. The Board’s prompt decision demonstrates a responsive and taxpayer-friendly approach, which boosts confidence in India’s evolving tax administration framework.

Reasons Behind Frequent Deadline Extensions

While some critics argue that frequent deadline extensions encourage complacency, experts point out valid systemic and operational reasons behind these moves:

Complex Compliance Requirements: Businesses must reconcile multiple financial data points, including GST filings, TDS statements, and bank reconciliations.
Evolving Reporting Standards: Each year, new reporting clauses and disclosures are added to audit reports, increasing the workload.
Portal and Utility Updates: The Income Tax e-filing system undergoes periodic updates, sometimes close to filing deadlines, creating delays in data uploads.
Festive and Financial Overlap: The October–November period often overlaps with Diwali, when businesses are closed or operating on limited hours.

Hence, deadline extensions are often seen as practical and necessary for ensuring quality compliance rather than hurried submissions.

What Taxpayers Should Do Now

With the extended timelines in place, taxpayers and CAs should adopt a structured approach to ensure smooth compliance:

Complete Financial Finalization Early: Use the extension to close books, perform reconciliations, and address audit observations well in advance.
Submit Audit Reports Before November 10: The audit report is mandatory for filing ITRs under Section 44AB. Missing this date could invalidate the ITR submission.
File ITR Before December 10: Avoid waiting until the last day to prevent portal slowdowns or technical errors.
Maintain Documentation: Keep all supporting documents ready — invoices, GST filings, TDS certificates, and bank statements.
Monitor CBDT Notifications: Always verify if any further circulars, clarifications, or amendments are issued before the final date.

Being proactive will save taxpayers from unnecessary stress and ensure error-free submissions.

Impact on India’s Tax Ecosystem

The CBDT’s move highlights India’s ongoing efforts to simplify tax administration and enhance voluntary compliance. By acknowledging genuine challenges faced by taxpayers, the department fosters a more collaborative environment between regulators and professionals.

Moreover, such extensions align with the government’s larger goal of promoting “Ease of Doing Business” by providing flexibility in regulatory compliance timelines.

As digital tax infrastructure continues to evolve — through initiatives like pre-filled ITR forms, improved APIs for audit utilities, and simplified reconciliation tools — it’s expected that future filing seasons will become more efficient and predictable.

Conclusion: A Timely Step Toward Smoother Compliance

The extension of the tax audit report and ITR filing deadlines for FY 2024–25 is a thoughtful and welcome move by the CBDT. It acknowledges the practical challenges of the audit season and provides the necessary flexibility for businesses and professionals to ensure complete and accurate filings.

With the new due dates — November 10, 2025, for audit reports and December 10, 2025, for ITR filing — taxpayers should utilize the additional time wisely to avoid last-minute stress and ensure full compliance with the Income Tax Act.

Ultimately, this decision reinforces the government’s commitment to a fair, transparent, and taxpayer-friendly compliance system.

Author’s Note

The CBDT’s proactive stance in extending tax deadlines is a positive step reflecting sensitivity toward real-world challenges faced by taxpayers and professionals. While extensions offer relief, taxpayers should remember that timely filing ensures peace of mind, prevents penalties, and upholds compliance credibility. Planning early is still the smartest approach to financial discipline.

Sources

Central Board of Direct Taxes (CBDT) – Official Notification, Income Tax Department, Government of India (October 29, 2025)
Business Standard and The Economic Times – Reports on ITR and Audit Deadline Extension Announcement (October 29, 2025)

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