ITR Audit Due Date: CBDT Extends Deadlines For Filing Audit Reports, Income Tax Returns For AY 2025-26

ITR Audit Due Date Extension: The Central Board of Direct Taxes (CBDT) on October 29 extended the deadline for filing income tax returns (ITRs) and audit reports for the assessment year 2025-26, providing relief to taxpayers and professionals. The revised deadlines for submitting audit reports and ITR are November 10 and December 10, respectively.

Before this extension, taxpayers whose accounts need to be audited — such as companies, proprietorships, and working partners in firms — had time till October 31, 2025, to file their income tax returns (ITR) for the financial year 2024-25 (assessment year 2025-26). 

In a statement issued on Wednesday, the CBDT announced that the due date for furnishing the Return of Income under sub-section (1) of Section 139 of the Income-tax Act, 1961 — originally set for October 31, 2025 — has been extended to December 10, 2025. This extension applies to assessees covered under clause (a) of Explanation 2 to sub-section (1) of Section 139, which typically includes companies, firms, and individuals whose accounts are required to be audited.