circular no. 6/2025 extension of due date for furnishing return of income for the assessment year 2025 26

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F. No. 225/205/2024/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** Circular No. 06/2025 New Delhi, dated 27th May, 2025 Subject: - Extension of due date for furnishing return of income 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'), extends the due date of furnishing of Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2025-26 in the case ofassessees referred in clause ( c) of Explanation 2 to sub-section ( 1) of section 139 of the Act, which is 3 pt July, 2025 to 15th September, 2025. /l) ~ (Dr. Castro Jayaprakash.T) Under 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/CsIT, CBDT. 6. Directors/Deputy Secretaries/Under Secretaries of CBDT. . 7. Web Manager, with a request to place the order on official lncome-t~ ~ebs~:-1 8. CIT (M&TP), Official Spokesperson of CBDT with_a reque~t to pubhc1ze wi e Y· 9. JCIT, Data Base Cell for placing it on irsofficersonlme.gov.m. . 10. The Institute of Chartered Accountants of India, IP Estate, New Delh1. 11. All Chambers of Commerce. 1·2. Them ard~il. fi ~ ~ (Dr. t ast .niya rakash. T) Under Secretary to the Government of India