CBDT Extends Due Date for Filing Tax Audit Reports to 31st October 2025 — Major Relief for Taxpayers and Professionals
New Delhi, 25th September 2025:
The Central Board of Direct Taxes (CBDT) under the Ministry of Finance has announced a welcome relief for taxpayers and professionals by extending the due date for filing various audit reports under the Income-tax Act, 1961, for the Assessment Year 2025–26 (Financial Year 2024–25).
🔹 Original Due Date
The earlier “specified date” for furnishing the Tax Audit Report (TAR) under Section 139(1) of the Income-tax Act was 30th September 2025.
🔹 Revised Due Date
The new extended due date for filing the Tax Audit Report is now 31st October 2025.
This extension applies to all assessees who are required to furnish an audit report under clause (a) of Explanation 2 to section 139(1).
Background and Reasons for the Extension
The CBDT’s decision follows representations and requests from multiple professional bodies and Chartered Accountant associations across India, who highlighted genuine challenges faced during the ongoing audit season.
Key reasons cited include:
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Natural calamities and floods in certain states that disrupted regular operations.
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Heavy professional workload due to overlapping compliance deadlines.
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Pending court proceedings, as several High Courts were hearing petitions seeking an extension.
Taking these factors into account, the CBDT decided to provide additional time to ensure smoother compliance and accurate audit reporting.
System Performance Remains Stable
The CBDT also emphasized that the Income-tax e-filing portal has been functioning efficiently and without major technical disruptions.
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As of 24th September 2025, over 4.02 lakh Tax Audit Reports had already been successfully uploaded.
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On the same day alone, more than 60,000 TARs were filed.
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Till 23rd September 2025, a total of 7.57 crore Income Tax Returns (ITRs) had been filed for the current assessment year.
This indicates that the extension was not due to technical issues, but rather a proactive measure to ease the compliance burden on taxpayers and professionals.
Official Notification
The CBDT has confirmed that a formal order/notification specifying the extended date will be issued separately in due course.
Key Highlights for Taxpayers & Professionals
✅ New Due Date for Tax Audit Reports: 31st October 2025
✅ Applies to: All assessees liable for tax audit under section 139(1)
✅ Reason for Extension: Genuine difficulties faced by taxpayers and professionals
✅ Portal Status: Fully functional and stable
✅ Benefit: One additional month to complete and file audit reports without stress
Conclusion
The extension of the Tax Audit Report filing deadline to 31st October 2025 offers much-needed breathing space to Chartered Accountants and taxpayers during the busy audit season.
By acknowledging ground realities such as regional disruptions and workload constraints, the CBDT has ensured a balanced approach to compliance — supporting both accuracy in reporting and ease of doing business.
Tax professionals are advised to utilize this extended timeline efficiently to finalize audits and file reports well before the new due date.