- The CBDT extended the deadline for filing income tax returns for AY 2025-26
- The due date for audit reports has been shifted to November 10
- Non-audit taxpayers now have until December 10 to file their ITR
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.”
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… pic.twitter.com/w7Hl94Y9Ns
October 29, 2025Before 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.
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