On 25-9-2025, the Central Board of Direct Taxes (‘CBDT’) announced an extension of the specified date for filing various audit reports for the Assessment Year 2025—26.
The deadline now stands extended to 31-10-2025.
This extension applies to assessee(s) referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961, for the Previous Year 2024—25. The decision follows multiple representations from professional bodies, particularly Chartered Accountant associations, highlighting difficulties in meeting the original deadline.
Key concerns included:
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Floods and natural calamities disrupting business operations in several regions.
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Judicial interventions from High Courts urging reconsideration.
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Heavy workload following the individual ITR filing deadline.
Despite the extension, CBDT emphasized that the Income-tax e-filing portal remains stable and glitch-free. As of 24-9-2025:
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Over 4.02 lakh Tax Audit Reports (TARs) were successfully uploaded.
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More than 60,000 TARs were filed on 24th alone.
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A total of 7.57 crore ITRs have been filed till 23-9-2025.
While the extension offers relief, but taxpayers have to be vigilant. Failure to file audit reports by the new deadline could attract penalties under Section 271B, which may amount to 0.5% of turnover, capped at ₹1.5 lakh. Relief will be granted only if a reasonable cause is demonstrated.
