ITR Audit Due Date Extension: Last Dates For AY 2025-26 Audit Reports And Returns Announced — Check Deadline

The Central Board of Direct Taxes has extended the deadline for filing income tax returns and audit reports for Assessment Year 2025-26. The due date for audit reports has been moved to Nov. 10.

In a notification issued on Wednesday, the CBDT announced that the deadline for filing the Return of Income under sub-section (1) of Section 139 of the Income-tax Act, 1961 — earlier set for October 31, 2025 — has been extended to Dec. 10.

The CBDT clarified that the extension is applicable to assessees covered under clause (a) of Explanation 2 to sub-section (1) of Section 139, which generally includes companies, firms and individuals whose accounts require a mandatory audit.

Additionally, the Board has extended the “specified date” for submitting tax audit reports under various provisions of the Income-tax Act for the Previous Year 2024–25 to Nov. 10, 2025.

In its statement, CBDT said: “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. 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 further extended to 10th November 2025.”

Before this announcement, the Himachal Pradesh High Court and the Punjab & Haryana High Court had already ordered an extension of the audit return filing deadline from Oct. 31, 2025, to Nov. 30, 2025.