ANKUR TYAGI
The Central Board of Direct Taxes (CBDT) has extended the due date for filing tax audit reports for FY 2024–25 (AY 2025–26) from September 30, 2025, to October 31, 2025.
In an official post on X, the Income Tax Department confirmed the revised deadline, stating that the relief applies to assessees covered under Section 139(1), Explanation 2(a) of the Income Tax Act.
Why the Deadline Was Extended
- Multiple professional bodies and tax practitioners requested an extension, citing practical difficulties.
- Natural calamities and floods disrupted filing in several regions.
- Over 30 writ petitions were filed across High Courts, with Rajasthan and Karnataka High Courts directing CBDT to extend the date.
Filing Status So Far
As of September 23, 2025:
- 4.02 lakh tax audit reports filed.
- 7.57 crore income tax returns submitted successfully.
- CBDT confirmed the e-filing portal is running smoothly, with no reported glitches.
Key Takeaways for Taxpayers
- New Due Date: October 31, 2025.
- Penalty for Missing Deadline: As per Section 271B, failure to file attracts a penalty of 0.5% of turnover/gross receipts or ₹1.5 lakh, whichever is lower (unless valid cause is proven).
- Impact: The extension provides more time for professionals and businesses to complete audits without last-minute pressure.
Bottom Line
The extension offers much-needed relief to taxpayers and professionals dealing with audits, ensuring compliance without disruption. However, experts advise not to wait until the last date, as filings typically surge in the final week.
Abhishek Sinha
