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

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.”

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.