If you’re a business owner or a tax professional dealing with audit-based ITRs, here’s some good news. The Central Board of Direct Taxes (CBDT) has officially extended the due dates for filing Tax Audit Reports and Income Tax Returns (ITRs) for the Assessment Year 2025-26.

This update came through a press release issued on 29 October 2025, bringing much-needed relief to accountants, CAs, and taxpayers struggling with year-end compliance pressure.

New Extended Due Dates

Filing Type Previous Deadline New Deadline
Tax Audit Report (Form 3CD) 31 Oct 2025 10 Nov 2025
ITR for Audit Cases 31 Oct 2025 10 Dec 2025

Why Did CBDT Extend the Dates?

This decision wasn’t random. The extension follows:

  • Heavy audit season workload

  • Technical issues on the Income Tax portal

  • New and detailed reporting formats for audits

  • Appeals by CAs, tax associations & industry bodies

  • Directions from Gujarat, Punjab & Haryana, and Himachal Pradesh High Courts

These courts stressed that audit reports and ITRs shouldn’t have overlapping deadlines — and CBDT has now ensured a one-month gap between the two.

Who Will Benefit?

This extension applies only to taxpayers required to get their accounts audited, such as:

  • Businesses crossing audit turnover limits

  • Professionals exceeding prescribed income thresholds

  • Companies & LLPs

  • Entities opting out of presumptive taxation

If you don’t fall under audit requirements, your original ITR deadline remains unchanged.

What This Means for You

This extension is a breather — especially for tax professionals managing hundreds of audits. With the extra time, businesses can:

  • Complete audits thoroughly

  • Fix reporting errors

  • Avoid portal rush & filing stress

  • Ensure accurate return filing

Remember, filing early is still better than waiting till the last day.

Summary

Compliance Task New Deadline
Audit Report Filing 10 Nov 2025
ITR Filing for Audit Cases 10 Dec 2025

Conclusion

The CBDT’s decision comes at the right time and reflects real-world filing challenges. With additional time now granted, taxpayers and chartered accountants can complete reporting smoothly without rushing through compliance.

Use this extension wisely — complete audits early and keep your financial records clean and compliant.

FAQs

Q: Will there be any penalty if I file by the new date?
No, filing before the extended deadline avoids penalties.

Q: Is this extension applicable to all taxpayers?
No, only to cases requiring a tax audit.

Q: Has the official notification been issued?
CBDT has announced it; the formal notification will follow shortly.