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), from 30th September 2025 to 31st October 2025, for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act.
The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, announced on September 25, 2025, that the due date for filing various audit reports for the Assessment Year 2025–26 (Previous Year 2024–25) has been extended. The deadline for assessees specified under clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961, has been moved from September 30, 2025, to October 31, 2025. This decision was made in response to representations from professional associations, including Chartered Accountant bodies, citing difficulties faced by taxpayers and practitioners, particularly disruptions from floods and natural calamities in various parts of the country. Despite these extensions, the CBDT clarified that the Income-tax e-filing portal has been operating smoothly without technical glitches, with a high volume of Tax Audit Reports (TARs) and Income Tax Returns (ITRs) successfully uploaded, demonstrating the system’s stability. A formal order regarding this extension will be issued separately.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, 25th September 2025
Press Release
CBDT extends specified date for filing of various reports of audit for the Assessment Year 2025-26
The ‘specified date’ of 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 30th September, 2025.
The Board has received representations from various professional associations, including Chartered Accountant bodies, highlighting certain difficulties being faced by taxpayers and practitioners in timely completion of audit report. 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 High Courts.
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 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.
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.
A formal order/notification to this effect is being issued separately.
(Jaya Choudhary)
Commissioner of Income Tax (ITA)
Central Board of Direct Taxes
F. No. 225/131/2025/ITA-ll
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
Circular No.14/2025-Income Tax |Dated: 25th September 2025
Subject: – Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees- reg.
The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act,1961 (the Act) hereby extends the ‘specified date’ for the assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act for furnishing of report of audit under any provisions of the Act for the Financial Year 2024-25 (relevant to Assessment Year 2025-26) from 30th September, 2025 to 31st October, 2025.
(Dr. Indu Bala)
Deputy Secretary to the Government of India
Copy to:
1. PS to F.M./ PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT.
5. All Joint Secretaries/CsIT, CBDT.
6. /Directors/Deputy Secretaries/Under Secretaries of CBDT.
7. Web Manager, with a request to place the order on official Income-tax website.
8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.
9. JCIT, Data Base Cell for placing it on gov.in.
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
11. All Chambers of Commerce.
12. The Guard File.
(Dr. Indu Bala)
Deputy Secretary to the Government of India
