circular no.15/2025 extension of timelines for filing of various reports of audit and income tax returns itrs for the assessment year 2025 26

F. No. 225/131/2025/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes

Circular No.15/2025

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New Delhi, datedJl1b ctober, 2025

Subject: - Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26- reg.

The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act,1961 (the Act), hereby extends the due date for furnishing Income Tax Return (ITR) for the Previous Year 2024-25 (Assessment Year 2025-26) for the assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, from 3 l51 October, 2025 to 10th December, 2025. Consequently, the specified date for furnishing of report of audit under the provisions of the Act for the Previous Year 2024-25 (Assessment Year 2025-26) shall stand extended to 10th November, 2025 in terms of clause (ii) of Explanation to section 44AB of the Income-tax Act,1961.

/~ (Dr. lndu Bala) Deputy Secretary to the Government of India

Copy to:

1. PS to F.M./ PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members ofCBDT.
4. All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT.
5. All Joint Secretaries/Commissioners, CBDT.
6. Directors/Deputy S.ecretaries/Under Secretaries of CBDT. A. Web Manager, with a request to place the order on official Income-tax website.
7. CIT (M&TP), Official Spokesperson of CBDT with a request to publicise widely.
8. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
9. The Institute of Chartered Accountants oflndia, IP Estate, New Delhi.
10. All Chambers of Commerce.
11. The Guard File.

(Dr. Indu Bala) Deputy Secretary to the Government of India ■