The Central Board of Direct Taxes (CBDT) has extended the deadline for filing income tax audit reports for the financial year 2024–25 (Assessment Year 2025–26) from September 30 to October 31, 2025. This extension specifically applies to assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income Tax Act, 1961.
In a press release dated September 25, 2025, the CBDT stated that the extension responds to representations from professional bodies, including Chartered Accountant associations, which highlighted difficulties in completing audit reports on time. Disruptions caused by floods and other natural calamities in certain regions were cited as significant obstacles affecting both businesses and audit professionals. The matter has also been brought before the High Courts.
While the Income Tax e-filing portal has been functioning smoothly—with over 4.02 lakh Tax Audit Reports uploaded by September 24 and more than 7.57 crore income tax returns filed as of September 23—the Board acknowledged that practical challenges on the ground made it difficult for some practitioners to meet the original deadline.
The extension provides crucial relief to taxpayers and professionals, allowing an additional month to submit audit reports without facing penalties. By granting this extra time, the CBDT aims to balance statutory compliance requirements with operational and environmental disruptions, easing compliance stress and preventing unnecessary legal or procedural complications.
