Income tax audit new deadline: CBDT extends due date for filing tax audit for FY 2024-25 to October 31

Income tax audit due date extension: The Central Board of Direct Taxes (CBDT) has extended the deadline for filing income tax audit reports for the 2024–25 financial year (Assessment Year 2025–26). The new due date is October 31, 2025, which was previously September 30.

This extension is specifically for assessees who are required to file their tax audit reports under a particular section of the Income Tax Act.

In a post on the social media platform X, the Income Tax Department wrote, “The Central Board of Direct Taxes (CBDT) has decided to extend the specified date for filing various audit reports for the Previous Year 2024–25 (Assessment Year 2025–26).”

Why was the income tax audit deadline extended?

In a press release issued on September 25, 2025, CBDT said, "The Board has received representations from various professional associations, including Chartered Accountant bodies, highlighting certain difficulties being faced by taxpayers and practitioners in the timely completion of audit reports. The reasons cited in these representations include disruptions caused by floods and natural calamities in certain parts of the country, which have impeded normal business and professional activity. This matter has also come up before the High Courts."

However, keeping in view the representation of the tax practitioners and their submissions before the Hon'ble Courts, the 'specified date' for furnishing of the report of audit under any provision of the Income-tax Act, 1961, for the Previous Year 2024- 25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act is extended from 30th September, 2025 to 31st October, 2025, it added.

A formal order/notification to this effect is being issued separately.

The tax body further said that the Income-tax e-filing portal is stable and fully functional, having successfully processed over 4 lakh Tax Audit Reports and 7.57 crore ITRs to date.

"It is clarified that the Income-tax e-filing portal has been operating smoothly and without any technical glitches and the Tax Audit Reports are being uploaded successfully. The system is stable and fully functional, enabling the submission of various statutory forms and reports. At the close of 24th September, 2025, 4,02,000 Tax Audit Reports (TARS) were uploaded, with over 60,000 Tax Audit Reports (TARS) uploaded on 24th September, 2025. Furthermore, more than 7.57 crore ITRS have been filed till 23rd September,2025," CBDT said.

"The Central Board of Direct Taxes (CBDT) has again displayed taxpayers' and professionals' sensitivity by providing an extension of the due date for submission of tax audit reports for FY 2024-25 to October 31, 2025, from September 30. These extensions are not just about dates but about realising the working difficulties of businesses, auditors, and individuals," said CA Gaurav Singh Parmar, Associate Director, Fincorpit Consulting.

What is an income tax audit report?

It is compulsory for companies with a turnover exceeding ₹1 crore (₹10 crore in respect of digital transactions) and professionals having income exceeding ₹50 lakh.