On 29-10-2025, the Central Board of Direct Taxes (‘CBDT’) announced the extension of key statutory due dates under the Income-tax Act, 1961 for the Assessment Year (AY) 2025—26.
The due date for furnishing the Return of Income under Section 139(1) of the Act, originally set as 31-10-2025 for assessee(s) referred to Explanation 2(a) to that section.
The deadline now stands extended to 10-12-2025.
Additionally, the ‘specified date’ for furnishing the report of audit for the Previous Year 2024—25, which was initially due on 30-9-2025 and subsequently extended to 31-10-2025, has now been further extended to 10-11-2025.
These extensions apply to:
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Companies
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Firms
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Entities whose accounts are subject to audit under the Act or any other applicable law.
This move provides significant relief to taxpayers and professionals engaged in tax compliance and audit activities, offering additional time to meet statutory obligations without incurring penalties.
While the CBDT deadline extension offers temporary relief for AY 2025-26, it should be viewed as a window for a comprehensive “Tax Health Audit” rather than a reason for delay. At Compliance Doctor, we provide the professional oversight needed to navigate these extended timelines, ensuring that your filings are perfectly aligned with the latest AIS and TIS data. In 2026, staying audit-proof requires precise reconciliation; use this extra time to fortify your financial DNA and ensure your business remains 100% compliant before the new cutoff.