The ITR Audit Due Date Extension has provided significant relief to companies, firms, and professionals struggling to meet audit and filing deadlines. The Central Board of Direct Taxes (CBDT) has announced an ITR Audit Due Date Extension for the Assessment Year (AY) 2025–26. The new deadlines provide much-needed breathing space for businesses, professionals, and auditors struggling to complete filings amid ongoing technical and operational challenges.
According to the official notification issued on October 29, 2025, the deadline for filing Tax Audit Reports (TARs) has been extended to November 10, 2025, while the Income Tax Return (ITR) filing deadline has been extended to December 10, 2025. This announcement follows widespread appeals from the accounting community and recent High Court directives advocating for an extension.
Revised ITR Audit Due Date Extension
The CBDT’s latest circular clarifies the revised compliance dates as follows:
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Tax Audit Report (TAR) filing due date: November 10, 2025
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Income Tax Return (ITR) filing due date: December 10, 2025
Before this update, the deadline for taxpayers whose accounts required auditing—such as companies, partnership firms, LLPs, and proprietorships—was October 31, 2025. These assesses fall under Section 44AB of the Income-tax Act, 1961, which mandates a tax audit if business turnover or professional receipts exceed specified thresholds.
Legal and Administrative Context
The ITR Audit Due Date Extension comes soon after the Himachal Pradesh, Punjab & Haryana, and Gujarat High Courts directed the government to reconsider the timelines, citing difficulties faced by taxpayers in completing audits on time. Several professional bodies, including Chartered Accountant associations and tax practitioner forums, had submitted representations to the CBDT requesting relief due to the late release of utilities, portal slowdowns, and increased audit complexities under the updated compliance structure.
In response, the CBDT stated:
“The due date of furnishing of Return of Income under Section 139(1) of the Income-tax Act, 1961, for the Assessment Year 2025-26, which is October 31, 2025, in the case of assesses referred to in clause (a) of Explanation 2 to sub-section (1) of Section 139, is extended to December 10, 2025. The specified date for furnishing the report of audit under the provisions of the Act for the Previous Year 2024-25 is extended to November 10, 2025.”
Impact on Taxpayers and Professionals
This CBDT ITR Audit Due Date Extension will particularly benefit:
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Companies and partnership firms requiring audit under Section 44AB
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Taxpayers with international or specified domestic transactions under Section 92E
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Working partners in firms obligated to undergo a tax audit
Penalties for Missing the Extended Deadline
While the deadline has been extended, taxpayers are reminded that non-filing of the tax audit report beyond the new due date can lead to:
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A penalty under Section 271B – up to ₹1.5 lakh or 0.5% of turnover, whichever is lower.
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Possible scrutiny notices and loss of credibility with the Income Tax Department.
However, if the delay is due to reasonable causes such as system glitches or natural calamities, Section 273B allows for the penalty to be waived.
What Taxpayers Should Do Now
With the ITR Audit Due Date Extension now official, taxpayers and accountants should:
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Finalize and verify books of accounts for FY 2024–25.
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Coordinate with auditors to ensure timely upload of the Tax Audit Report (Form 3CA/3CB and Form 3CD).
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Review all income, TDS, and advance tax details to prevent mismatches with Form 26AS and AIS.
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File ITR well before December 10 to avoid last-minute technical issues on the portal.
The CBDT’s ITR Audit Due Date Extension to November 10 for audit reports and December 10 for returns offers significant relief during the compliance season. Taxpayers are advised not to delay further, as any filings made after these dates will attract penalties and additional interest.
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