The Central Board of Direct Taxes (CBDT) has extended the due dates for filing Income Tax Returns and audit reports for Assessment Year 2025-26. For assessees covered under clause (a) of Explanation 2 to Section 139(1) — typically companies and entities requiring tax audit — the due date for filing the return of income has been extended from 31st October 2025 to 10th December 2025.
Similarly, the “specified date” for furnishing the tax audit report for the previous year 2024-25, which was earlier extended from 30th September 2025 to 31st October 2025, has now been further extended to 10th November 2025.
A formal notification to give effect to these extensions will be issued separately by the CBDT.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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New Delhi, 29th October 2025
Press Release
CBDT extends due date for furnishing Return of Income for the Assessment Year 2025-26 under the Income-tax Act, 1961 (the Act)
The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025.
The ‘specified date’ of furnishing of the report of audit under the provisions 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, originally due on 30th September, 2025, was extended to 31st October, 2025. The Central Board of Direct Taxes has decided to further extend the said ‘specified date’ from 31st October 2025 to 10th November 2025.
A formal order/notification to this effect is being issued separately.
(V. Rajitha)
Commissioner of Income Tax
(Media & Technical Policy) &
Official Spokesperson, CBDT
