CBDT Extends Tax Audit Filing Timeline: New Deadline 31st October 2025

byPaytm Editorial TeamSeptember 25, 2025
What Is Tax Avoidance
Key Takeaways
  • Extended Deadline: Tax audit report filing for AY 2025-26 is now 31st October 2025.
  • Who is Covered: Assessees under clause (a) of Explanation 2 to sub-section (1) of section 139.
  • Reason: Disruptions from floods, natural calamities, and practical filing challenges.
  • System Status: Income-tax e-filing portal remains stable; reports and ITRs are being submitted successfully.
  • Next Step: Formal CBDT notification will confirm this extension.

Source: PIB

The Central Board of Direct Taxes (CBDT) has extended the ‘specified date’ for filing tax audit reports under the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26). The deadline, originally set for 30th September 2025, has now been extended to 31st October 2025.

This extension applies specifically to assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act.

Reason for Extension

The CBDT received representations from professional associations, including Chartered Accountant bodies, pointing out difficulties in completing audit reports on time. Key reasons cited:

  • Floods and natural calamities in certain parts of the country disrupting business and professional activities.
  • Practical challenges highlighted in petitions before various High Courts.

Despite these challenges, the Income-tax e-filing portal has been functioning smoothly:

The system is fully stable and allows submission of various statutory forms and reports without technical glitches.

Author

Paytm Editorial Team

The Paytm Editorial Team is a collaborative group of writers, editors, and industry experts. We're dedicated to bringing you the latest insights, news, and guides on digital payments, financial services, and the technology that's shaping India's economy. We offer easy-to-follow guides and insights to help you explore Paytm’s products, features, and services. Our goal is to provide clear, reliable, and helpful information to empower you on your financial journey.

FAQs

What is the new deadline for filing tax audit reports for AY 2025-26?

The new deadline for submitting tax audit reports for Assessment Year 2025-26 is 31st October 2025.

Who is covered under this extension?

The extension applies to assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961.

Why has CBDT extended the deadline?

The extension was granted due to disruptions caused by floods and natural calamities in some parts of the country and practical challenges faced by taxpayers and professionals in completing audit reports on time.

Is the Income-tax e-filing portal functioning properly?

Yes. The e-filing portal is fully stable, and taxpayers have been successfully uploading Tax Audit Reports (TARs) and filing Income Tax Returns (ITRs).

Will there be an official notification for this extension?

Yes. A formal notification/order from CBDT will be issued soon to officially confirm the extended deadline.
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