The Central Board of Direct Taxes (CBDT) under the Ministry of Finance has officially extended the deadline for filing various audit reports for Assessment Year (AY) 2025–26. The earlier due date of 30th September 2025 has now been extended to 31st October 2025.
This extension provides relief to thousands of taxpayers and Chartered Accountants facing difficulties in completing their audits on time.
📜 What’s the Announcement?
As per the press release dated 25th September 2025, the ‘specified date’ for furnishing the report of audit under any provision of the Income-tax Act, 1961 for the Previous Year 2024–25 (AY 2025–26) has been extended by one month.
This is applicable to assessees referred to in:
Clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act
📌 Reasons for the Extension
The extension comes in response to numerous representations from tax professionals and Chartered Accountant associations, who cited the following concerns:
- 🌊 Natural calamities and floods in certain regions disrupted operations.
- 🧾 Challenges in timely completion and verification of audit work
- ⚖️ Submissions made before various High Courts requesting relief
While the Income Tax e-filing portal has been functioning without technical issues—with over 4.02 lakh Tax Audit Reports (TARs) already uploaded and 7.57 crore ITRs filed till 23rd September—the human and logistical constraints prompted the government to offer relief.
🧾 Clarification on Portal Performance
The CBDT clarified that:
- The e-filing portal is stable, fully functional, and free from technical glitches.
- On 24th September alone, over 60,000 Tax Audit Reports were uploaded successfully.
- These statistics underscore that the extension is being provided purely on humanitarian and practical grounds, not due to any systemic failures.
📅 New Filing Deadline: 31st October 2025
The revised due date to furnish audit reports under the Income-tax Act is now:
🛑 From: 30th September 2025
✅ To: 31st October 2025
A formal order/notification confirming this extension is being issued separately by the Ministry of Finance.
✅ Key Takeaways:
| Particulars | Details |
| Ministry | Ministry of Finance |
| Authority | Central Board of Direct Taxes (CBDT) |
| Assessment Year | 2025–26 |
| Previous Year | 2024–25 |
| Original Deadline | 30th September 2025 |
| Revised Deadline | 31st October 2025 |
| Reason for Extension | Representations from tax practitioners citing natural calamities |
| Portal Status | Stable; Over 4.02 lakh TARs uploaded as of 24 Sept 2025 |
🔍 Who Benefits?
This extension primarily benefits:
- Businesses and professionals whose accounts are subject to tax audit
- Chartered Accountants handling high volumes of audits
- Taxpayers operating in regions affected by natural disruptions
📢 Conclusion: A Timely Relief for Tax Professionals
The CBDT’s decision strikes a balance between regulatory compliance and practical ground realities. While acknowledging the smooth operation of the digital tax infrastructure, it demonstrates responsiveness to genuine concerns faced by the tax fraternity.
Taxpayers and professionals are advised to utilize this extended window to ensure timely and accurate filing of audit reports.