Big Relief! Extended Due Dates for Key Compliance Tax Forms AY 2025-26

Big Relief! Extended Due Dates for Key Compliance Tax Forms AY 2025-26

The Finance Ministry has extended the due dates for several significant income tax forms for the assessment year 2025-26 (financial year 2024-25). This extension has provided taxpayers and professionals with much-needed time for compliance. These extended due dates include a wide range of audit reports and compliance statements that were initially due on September 30, 2025. Here’s a comprehensive explanation of each form and its revised due dates:

1. Tax Audit Reports

The Tax Audit Reports (TARs) are required to be filed by businesses and professionals covered under Sections 44AB, 44AD, and 44ADA. These reports are filed using Form 3CB-3CD or Form 3CA-3CD. Previously, the due date for filing the Tax Audit Reports (TARs) for the financial year 2024-25 was September 30, 2025; however, according to the recent announcement, the initial date has been extended till October 31, 2025.

2. Trust Reports

Charitable and religious trusts registered under Section 12A are required to file these trust reports. These reports are filed using Form 10B / Form 10BB (as per Rules 16CC & 17B). Initially, the due date for filing trust reports for the financial year 2024-25 was September 30, 2025; however, now this date has been extended till October 31, 2025.

3. Slump Sale Reports

Companies undertaking a slump sale transaction under Section 50B are required to file these Slump Sale Reports. These reports are filed using Form 3CEA. Earlier, the due date for filing the Slump Sale Reports for the financial year 2024-25 was September 30, 2025; now this date has been extended till October 31, 2025.

4. Royalty Income of Non-Residents

Non-residents earning royalty income or fees for technical services under Section 44DA are required to disclose their income by filing Form 3CE (as per Rule 6GA). Earlier, the due date for disclosing the non-residents’ earning royalty income or fees for technical services was September 30, 2025; now this date has been extended till October 31, 2025.

5. Funds in IFSC / Non-Resident / Specified Funds

Earlier, the due date for disclosing the funds operating in International Financial Services Centres (IFSC) or specified categories under Section 10(4D) / 10(23FF) using Form 10IK / Form 10IJ for the financial year 2024-25 was September 30, 2025. Now this date has been extended till October 31, 2025.

6. Specified Undertakings / Deductions

Previously, the entities claiming deductions under various subsections of Section 80, like 80-IA, 80-IAB, 80-IAC, 80-IC, 80-IE, 80-JJAA, and 80-LA, were required to be disclosed by September 30, 2025, using Form 10CCB / Form 10DA / Form 10CCF (depending on the section) for the financial year 2024-25. Now this due date has been extended till October 31, 2025.

7. MAT/AMT Reports

Companies paying Minimum Alternate Tax (MAT) under Section 115JB, or others paying Alternate Minimum Tax (AMT) under Section 115JC, are required to file MAT/AMT Reports using Form 29B / Form 29C. Previously, the due date for filing these reports for the financial year 2024-25 was September 30, 2025. Now, this date has been extended till October 31, 2025.

8. Transfer Pricing Reports

Companies engaged in international transactions or specified domestic transactions under Section 92E are required to file Transfer Pricing Reports using Form 3CEB. Initially, the due date for filing the Transfer Pricing Reports was October 31, 2025. Sadly, no amendments have been made to this due date.

Below is the summary of the updated due dates for key compliance forms for the assessment year 2025-26: