New Delhi, 25th September 2025 – The Central Board of Direct Taxes (CBDT), Ministry of Finance, has announced the extension of the due date for filing various reports of audit under the Income-tax Act, 1961, for the Assessment Year 2025-26 (Previous Year 2024-25).
🔹 Original Due Date
The original “specified date” for furnishing the audit report under section 139(1) of the Income-tax Act was 30th September 2025.
🔹 Extended Due Date
The new extended date is 31st October 2025.
This extension applies to all assessees who are required to file a Tax Audit Report (TAR) under clause (a) of Explanation 2 to section 139(1).
Reasons for Extension
CBDT highlighted that multiple professional bodies, including Chartered Accountant associations, had approached the government citing challenges faced by taxpayers and practitioners.
Key reasons include:
- Natural calamities like floods in some regions disrupting normal work.
- Professional workload and representation from stakeholders.
- Court proceedings, as petitions seeking extension had been filed before various High Courts.
System Performance
CBDT clarified that the Income-tax e-filing portal has been functioning smoothly:
- As of 24th September 2025, over 4,02,000 Tax Audit Reports (TARs) had already been uploaded.
- On the same day alone, 60,000+ TARs were successfully filed.
- Till 23rd September 2025, more than 7.57 crore ITRs had been filed.
Thus, the extension was not due to technical glitches but mainly to provide compliance relief to professionals and taxpayers.
Official Notification
CBDT confirmed that a formal order/notification regarding this extension will be issued separately.
Key Takeaways for Taxpayers & Professionals
- New due date for Tax Audit Reports: 31st October 2025.
- Extension given in response to representations from professionals and court directions.
- E-filing portal remains fully functional, with no major technical errors.
- Professionals now have one extra month to complete audits and file reports.
✅ This extension comes as a major relief for taxpayers and Chartered Accountants, especially in regions affected by natural calamities and heavy workload during audit season.
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