🕒 CBDT Extends Due Dates for Tax Audit & ITR Filing for AY 2025-26 (FY 2024-25)

📅 Dated: 29th October 2025
📢 Press Release by the Central Board of Direct Taxes (CBDT)

🔔 Key Announcement

The Central Board of Direct Taxes (CBDT) has officially extended the due dates for filing Tax Audit Reports and Income Tax Returns (ITR) for the Assessment Year 2025-26, providing much-needed relief to taxpayers and professionals.

This decision comes after several representations from professional bodies and directions from High Courts, highlighting the challenges of portal slowdowns, heavy compliance burden, and overlapping statutory deadlines during the festive season.

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📄 Revised Due Dates at a Glance

🧾 Official Clarification

As per the CBDT’s press release:

“The Board has decided to extend the due date of furnishing the 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 to in clause (a) of Explanation 2 to sub-section (1) of section 139, to 10th December 2025.

The ‘specified date’ of furnishing of the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26) is extended to 10th November 2025.”

This extension follows multiple petitions and representations made by ICAI, BCAS, and other professional organizations, along with High Court observations from Gujarat, Punjab & Haryana, and Rajasthan benches.

🎯 Summary of What’s Extended

• ✅ Tax Audit Report (Form 3CD) — extended from 31st October → 10th November 2025
• ✅ ITR Filing (for Audit Cases) — extended from 31st October → 10th December 2025
• ❌ No Extension for Transfer Pricing (TP) cases or filings under Section 92E

💼 Who Benefits from the Extension

This relief applies to:

• Businesses and professionals subject to tax audit under Section 44AB.
• Companies and firms required to get books audited before filing ITR.
• Entities under audit and assurance functions, facing portal delays and data compilation challenges.

However, those with Transfer Pricing audits (Form 3CEB) should note that no extension has been granted for such cases.

💡 Impact Analysis

• The extension provides a 40-day relief for ITR filing in audit cases and 10 additional days for audit report submission.
• It will help ease the pressure on CAs and taxpayers dealing with multiple filings.
• The decision ensures more accurate reporting and reduces late-filing penalties under Sections 234A / 234F / 271B.

⚠️ No Relief for Transfer Pricing Cases

CBDT has clarified that no change is made for Transfer Pricing Reports (Form 3CEB) — these must still be filed within the original due date of 31st October 2025.
Such assessees must ensure timely compliance to avoid heavy penalties under Section 271BA.

🧮 Penalties for Missing Extended Dates

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