CBDT Extends Due Dates for Tax Audit Reports and ITR Filing for AY 2025-26
The Central Board of Direct Taxes (CBDT) under the Government of India (Ministry of Finance) has recently shared a circular (No. 15/2025) on October 29, 2025 related to the extension of timelines for filing of several reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26.
The Central Board of Direct Taxes (CBDT) extends the due date for furnishing the Income Tax Return (ITR) for the Previous Year 2024-25 (Assessment Year 2025-26) for the assessees referred to in clause (a) of explanation 2 to sub-section (1) of section 139 of the Act to December 10, 2025 from October 31, 2025 in powers given under Section 119 of the Income-tax Act, 1961.
For the financial year 2024-25 (which will be assessed in 2025-26), the due date to submit the tax audit report under the Income Tax Act has been extended to November 10, 2025.
This extension is permitted as per clause (ii) of the Explanation to section 44AB of the Income Tax Act, 1961.
