Extension of Audit Report Filing Deadline for AY 2025-26 · 25 Sept 2025
CBDT press release · 25 Sept 2025
Official title
CBDT extends specified date for filing of various reports of audit for the Assessment Year 2025-26
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Board of Direct Taxes extends the specified date for furnishing audit reports for the Assessment Year 2025-26. This extension applies to assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. The Board moves the deadline from 30 September 2025 to 31 October 2025. The Board grants this extension after representations from professional associations regarding difficulties from natural calamities. The Income-tax e-filing portal remains functional for taxpayers to submit reports. A formal order or notification follows this press release.
What you must do
- Furnish the report of audit for the Previous Year 2024-25 by 31 October 2025.
Key dates
- Extended deadline for furnishing audit reports
- 31 Oct 2025
Document text
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, 25th September 2025
Press Release
CBDT extends specified date for filing of various reports of audit for the Assessment Year 2025-26
The ‘specified date’ of furnishing of the report of audit under any provision of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, is 30th September, 2025.
The Board has received representations from various professional associations, including Chartered Accountant bodies, highlighting certain difficulties being faced by taxpayers and practitioners in timely completion of audit report. The reasons cited in these representations include disruptions caused by floods and natural calamities in certain parts of the country, which have impeded normal business and professional activity. This matter has also come up before High Courts.
It is clarified that the Income-tax e-filing portal has been operating smoothly and without any technical glitches and the Tax Audit Reports are being uploaded successfully. The system is stable and fully functional, enabling submission of various statutory forms and reports. At the close of 24th September 2025, 4,02,000 Tax Audit Reports (TARs) were uploaded, with over 60,000 Tax Audit Reports (TARs) uploaded on 24th September, 2025. Furthermore, more than 7.57 crore ITRs have been filed till 23rd September,2025.
However, keeping in view the representation of the Tax practitioners and their submissions before the Hon’ble Courts, the ‘specified date’ for furnishing of the report of audit under any provision of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act is extended from 30th September, 2025 to 31st October, 2025.
A formal order/notification to this effect is being issued separately.
(Jaya Choudhary)
Commissioner of Income Tax (ITA)
Central Board of Direct Taxes
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- press release
- Published by source
- 25 Sept 2025
- Issuing division
- Central Board of Direct Taxes
- Coverage area
- direct-tax