CBDT Notifies Revised Deadlines for Tax Audit and Income Tax Return Filing for AY 2025–26 (FY 2024–25)
🔔 Important Update
The Central Board of Direct Taxes (CBDT) has announced an extension of the filing deadlines for Tax Audit Reports and Income Tax Returns (ITR) for Assessment Year 2025–26, offering significant relief to taxpayers and professionals alike.
This extension follows multiple representations from professional associations and directives from various High Courts, acknowledging the difficulties caused by portal glitches, increased compliance workload, and concurrent statutory deadlines during the festive period.
📄 Revised Compliance Deadlines — At a Glance
| Compliance | Previous Due Date | New Extended Date | Applicable To |
|---|---|---|---|
| Tax Audit Report (Form 3CA/3CB & 3CD) | 31st October 2025 | 10th November 2025 | Taxpayers whose accounts are subject to audit under the Income-tax Act |
| Income Tax Return (ITR) — Audit Cases | 31st October 2025 | 10th December 2025 | Assessees covered under clause (a) of Explanation 2 to Section 139(1) |
| Transfer Pricing Audit / Report (Form 3CEB u/s 92E) | No Change | No Extension Granted | Assessees engaged in international or specified domestic transactions |
🧾 Official Announcement — CBDT Press Release Highlights
According to the Central Board of Direct Taxes (CBDT):
“The due date for filing the Return of Income under Section 139(1) of the Income-tax Act, 1961, for the Assessment Year 2025–26 — earlier fixed as 31st October 2025 for assessees specified under clause (a) of Explanation 2 — has been extended to 10th December 2025.
Further, the ‘specified date’ for furnishing the Tax Audit Report for the Previous Year 2024–25 (AY 2025–26) has been extended to 10th November 2025.”
This move comes after several representations from professional bodies like ICAI and BCAS, and directions from various High Courts — including Gujarat, Punjab & Haryana, and Rajasthan — which emphasized the need for additional time due to technical issues, heavy filing loads, and overlapping compliance schedules.
🎯 Overview of the Extensions
✅ Tax Audit Report (Form 3CD) — Deadline moved from 31st October to 10th November 2025
✅ ITR Filing for Audit Cases — Due date extended from 31st October to 10th December 2025
❌ No change in deadlines for Transfer Pricing (TP) reports or filings under Section 92E
💼 Who Can Avail the Extended Deadlines
The CBDT’s extension offers relief to:
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Businesses and professionals covered under Section 44AB and liable for a tax audit.
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Companies and partnership firms required to finalize and submit audited financial statements before ITR filing.
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Audit and assurance assessees struggling with portal performance issues and heavy compliance workloads during the festive season.
⚠️ Note: Entities with Transfer Pricing (TP) audits under Form 3CEB will not benefit from this relaxation — their due date remains unchanged.
💡 Impact Overview
The revised timelines bring much-needed breathing space for both taxpayers and professionals:
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🗓️ 40 extra days granted for filing ITRs in audit cases and 10 more days for submitting audit reports.
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👨💼 Reduces last-minute rush and technical glitches for Chartered Accountants managing multiple statutory filings.
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✅ Promotes greater accuracy in reporting while minimizing exposure to penalties under Sections 234A, 234F, and 271B for delayed compliance.
⚠️ No Extension for Transfer Pricing (TP) Filings
The CBDT has confirmed that no relaxation applies to Transfer Pricing (TP) Reports filed in Form 3CEB.
These must continue to be submitted by the original deadline — 31st October 2025.
📌 Important Reminder:
Taxpayers involved in international or specified domestic transactions should complete their Form 3CEB filing on time to avoid penalties under Section 271BA, which may be levied for delayed submission.
🧮 Consequences of Missing the Revised Tax Deadlines
| Nature of Default | Applicable Section | Levy / Fine |
|---|---|---|
| Late submission of Tax Audit Report | Sec. 271B | Penalty up to ₹1.5 lakh or 0.5% of turnover, whichever is lower |
| Delay in filing Income Tax Return (ITR) | Sec. 234F | ₹5,000, reduced to ₹1,000 if total income does not exceed ₹5 lakh |
| Failure to submit Transfer Pricing Report (Form 3CEB) | Sec. 271BA | Fixed penalty of ₹1,00,000 |