CBDT Extends Audit Report & ITR Filing Dates
In welcome news for the taxpayers and professionals alike, the Central Board of Direct Taxes has now officially extended the due date for filing audit reports for F.Y. 2024-25 (A.Y. 2025-26). This extension has come after continuous representations by taxpayers, Chartered Accountants, and trade bodies moved the government, pointing to difficulties on account of heavy workloads, delayed utility releases, and regional disruptions. While this gives breathing space for assessees who require to get their accounts audited, but ITR filing dates is extended.
Understanding the Context
According to the Income Tax Act, 1961, Section 44AB, it is compulsory for a specified class of taxpayers-a business with a turnover more than ₹1 crore or as specified-and professionals with receipts above ₹50 lakh to get their accounts audited. The audit report has to be furnished before the “specified date”, whose due date falls one month ahead of the due date of filing the ITR under Section 139(1).
For the A.Y. 2025-26, the due date for filing audit reports is 30 September 2025 and the due date for filing ITR for audited assessees is 31 October 2025. Considering the challenge faced by taxpayers and professional bodies, the CBDT issued Circular No. 14/2025 wherein it extended the due date of filing audit reports to 31 October 2025.
What the CBDT Circular States
The circular extends the “specified date” for furnishing the audit report under Section 44AB for those assessees falling within clause (a) of Explanation 2 to Section 139(1), from 30 September 2025 to 31 October 2025.
This means that all taxpayers coming within the ambit of the said Income Tax Act, who are liable for filing an audit report, get one more month’s time to complete and file their audits. This extension is covering the tax audits, as well as audits under other laws, that have to be reported under the Income Tax Act.
However, this circular does not extend the due date for filing of ITR. Normally, the audit report and ITR filing dates keep a one-month gap, but in this case, notification by CBDT has mentioned only the audit report extension.
Why Was the Extension Needed?
-
Utility Availability Delays
The utilities for filing the audit reports and the related forms were released online very late, so the professionals had less time to complete their work.
-
Increased Burden on Professionals
Chartered accountants and tax practitioners handle a large number of audits during this season. This results in immense pressures and long working hours.
-
Regional and Technical Challenges
Besides, natural calamities in some states and technical glitches related to the income tax e-filing portal caused further delays in the audit process.
Judicial and Professional Representations
The tax associations and professional bodies made representations before the Finance Ministry and the CBDT, demanding an extension. Some High Courts also took note and directed the CBDT to consider the matter for issuance of the circular.
Implications of the Extension
-
Relief for Audited Taxpayers
It will provide relief to such taxpayers whose accounts are eligible for audit, thereby giving more time to verify information, finalize the books of accounts, and ensure the accurate filings without last-minute pressure.
-
Confusion over ITR Filing Dates
While the headline “CBDT extends Audit Report & ITR Filing Dates“ is in circulation, the real position is that only the audit report due date has been extended so far. But, The ITR filing date for audited assessees technically remains 31 October 2025, unless CBDT issues a further clarification or circular.
- Possible Legal and Administrative Consequences
Tax experts say there is a connecting link between the audit report date and ITR date as per the law. Logically, if the audit report is due by 31 October. The Courts may consider this gap essential to maintain fairness in compliance.
See Also : Madras High Court Recognizes Cryptocurrency as Property — What It Means for ITR Filing in India
In case you need any further guidance with regard to online ITR Filling, please feel free to contact us at 8881-069-069.
Now you can also Download E-Startup Mobile App and Never miss the latest updates relating to your business.