The CBDT Extends Deadline for Filing Income Tax Audit Reports

• 29 Sep 2025
• 291 Views

For filing income tax audit reports for financial year 2024-25 (assessment year 2025-26), the deadline has been extended by the Central Board of Direct Taxes (CBDT). Earlier, the deadline was 30 September 2025. Now, the deadline has been extended to 31 October 2025 to provide more time to taxpayers and professionals.

This extension is applicable specifically to assessees who have been referred to in clause (a) of Explanation 2 to sub-section (1) of S. 139 of the Income Tax Act 1961. CBDT, in a press release dated 25 September 2025, said the move comes after representations from professional bodies like Chartered Accountant associations, highlighting issues in completion of audit reports in a timely manner.

Disruptions caused by floods and other natural disasters in certain areas were cited as major obstacles. They affected businesses as well as audit professionals. The issue was also raised before the High Court. It was clarified by CBDT that Income Tax e-filing portal has been operating in a smooth manner. By 24 September 2025, over 4.02 lakh Tax Audit Reports were uploaded. As of 23 September 2025, more than 7.57 cr income tax returns had been filed.

Although the portal is quite stable, the Board realized that practical challenges on the ground had caused difficulties for some practitioners that had made it tough for them to meet the originally set deadline. Because of the extension, taxpayers and professionals get relief and they now have an additional month for filing their audit reports without being liable to pay penalties.

By granting the much needed additional time, the Board intends to create a balance between the statutory compliance requirements and realities of the operational and environmental disruptions. The officials mentioned that while the system is entirely functional and also capable of handling submission, the extension is basically an acknowledgment of the world pressures and natural disruptions that both the taxpayers and practitioners have been facing.

The move by the CBDT to extend the deadline is anticipated to reduce the compliance stress and prevent unnecessary procedural or legal complications. It’ll ensure that the statutory audit obligations will take place in a smooth manner.

Source: India Today