The ITR Audit Deadline December 10, 2025 is now just around the corner, and audited taxpayers must complete their income tax return filing before this crucial cut-off date. This deadline applies to businesses, companies, professionals, and partners in firms whose accounts are required to be audited. Although the CBDT has already extended the due dates to provide relief, taxpayers now have only limited time remaining to ensure full compliance and avoid penalties under the Income Tax Act.
CBDT Extends the Due Dates: What Has Changed?
The Central Board of Direct Taxes (CBDT) revised the original timelines due to widespread requests from taxpayers and professionals. Initially, the tax audit report and ITR filing due date for audited cases was October 31, 2025. However, delays, technical issues, and workload pressure led to revised deadlines.
Revised Dates for AY 2025–26
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Audit Report Submission: November 10, 2025
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ITR Audit Deadline December 10, 2025: Final date for filing income tax return
In its official circular, the CBDT stated:
“The due date of furnishing Return of Income under Section 139(1) for AY 2025–26 is extended to 10th December 2025. The specified date for furnishing audit reports is extended to 10th November 2025.”
This makes December 10, 2025 the absolute final date for audited taxpayers, leaving little room for delay.
Who Must Follow the ITR Audit Deadline December 10, 2025?
The deadline applies to taxpayers who fall under mandatory tax audit provisions, including:
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Businesses crossing the turnover threshold
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Professionals exceeding the prescribed gross receipts limit
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Companies and LLPs
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Partnership firms requiring audit
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Working partners in firms subject to audit
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Businesses under presumptive schemes where income is below specified limits
These taxpayers must submit both the audit report and the ITR before the deadline.
Consequences of Missing the ITR Audit Deadline December 10, 2025
Failing to file the ITR by the extended deadline can result in financial as well as compliance repercussions.
1. Penalty Under Section 271B
Non-filing of the tax audit report attracts a penalty of:
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0.5% of total turnover/sales/gross receipts, or
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₹1,50,000, whichever is lower.
2. Reasonable Cause Relief Under Section 273B
The penalty may be waived if the taxpayer proves genuine hardship such as:
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Technical glitches
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Sudden illness
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Natural calamity
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Unavoidable delays
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Issues in receiving documents
However, the waiver is not automatic and depends on satisfactory evidence.
3. Enhanced Scrutiny Risk
Beyond monetary penalties, missing the ITR Audit Deadline December 10, 2025 increases the chances of:
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Income Tax scrutiny
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Notices for non-compliance
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Mismatch assessments in Form 26AS, AIS, or TIS
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Delays in refunds
Why You Must Not Delay Filing Until the Last Moment
With the ITR Audit Deadline December 10, 2025 nearing, waiting until the final days can lead to procedural issues such as:
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Portal slowdown or technical failures
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Incomplete audit documentation
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Errors in figures or mismatch in TDS
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Limited availability of tax professionals
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Difficulty in reconciliation of GST and TDS data
Early preparation prevents costly errors and unnecessary stress.
How to Prepare for the ITR Audit Deadline December 10, 2025
Taxpayers should follow these essential steps to ensure smooth and timely filing:
1. Finalize Books and Reconcile Data
Ensure all accounts—ledger, GST, bank statements, and cash book—are error-free.
2. Coordinate With Your Auditor
Provide all documents promptly and clarify all queries early.
3. Verify Form 26AS, AIS, and TIS
Make sure income, taxes paid, and TDS match with your return.
4. Keep Supporting Documents Ready
This includes invoices, computation statements, challans, contracts, and bank proofs.
5. File and Verify ITR Before December 10
Remember that verification is mandatory for successful filing.
The ITR Audit Deadline December 10, 2025 is one of the most crucial compliance deadlines for taxpayers whose accounts are audited. With CBDT granting significant extensions this year, taxpayers now have a final opportunity to complete their filings without penalties or scrutiny. Timely action, accurate documentation, and coordination with tax professionals are essential to ensuring full compliance.
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