ITR Audit due date extension: Deadline for filing audit reports, income tax returns for AY 2025-26 extended — Check last date

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In a major relief for taxpayers, the Central Board of Direct Taxes (CBDT) on Wednesday extended the deadline for filing income tax returns (ITRs) and audit reports for the assessment year 2025-26.

CBDT informed that the deadline for submitting audit reports is November 10 and the last date for submitting ITR is December 10.

In a release issued on Wednesday, CBDT stated that the last date for filing Return of Income under sub-section (1) of Section 139 of the Income-tax Act, 1961 — which was originally October 31, 2025 — has now been extended to December 10, 2025.

It added that this extension applies to assessees covered under clause (a) of Explanation 2 to sub-section (1) of Section 139, which typically includes companies, firms, and individuals whose accounts are required to be audited.

The Board has also extended the ‘specified date’ for furnishing the tax audit report under various provisions of the Income-tax Act for the Previous Year 2024–25 to November 10, 2025.

In a 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

— Income Tax India (@IncomeTaxIndia) October 29, 2025

Earlier, the Himachal Pradesh and Punjab & Haryana High Courts had passed orders to extend the deadline for filing the audit returns from October 31, 2025, to November 30, 2025.

Also Read - ITR Deadline for Tax Audit Cases: High Courts in Punjab & Haryana, Himachal Pradesh extend the due date; Will CBDT follow?

The orders had apparently been passed after the Gujarat High Court decided to extend the deadline for tax audit cases to November 30.

In the earlier hearing of Sumit Garg vs CBDT case in the Delhi High Court the Department had informed, "The issue of ITR due date extension is under active consideration by CBDT, and the recent Gujarat High Court judgment dated 13.10.2025 is also being examined.” The matter had been adjourned for Thursday in the Delhi High Court.