The Central Board of Direct Taxes (CBDT) issued Circular No. 15/2025-Income Tax on October 29, 2025, utilizing its authority under Section 119 of the Income-tax Act, 1961, to announce an extension for tax filings. The circular extends the due date for furnishing the Income Tax Return (ITR) for Assessment Year 2025-26 (Previous Year 2024-25) for specific categories of assessees (those referred to in clause (a) of Explanation 2 to Section 139(1)—typically corporate assessees or non-corporate assessees whose accounts must be audited). The ITR filing deadline is moved from October 31, 2025, to December 10, 2025. Furthermore, the due date for furnishing the report of audit required under the provisions of the Act (specifically under Section 44AB) for the same assessment year is consequently extended to November 10, 2025, in line with clause (ii) of the Explanation to Section 44AB. This extension provides taxpayers and auditors additional time to complete their statutory compliance obligations.
F. No. 225/131/2025/ITA-11
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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Circular No.15/2025 – Income Tax | Dated:29th October, 2025
Subject: – Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26— 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 due date for furnishing Income Tax Return (ITR) for the Previous Year 2024-25 (Assessment Year 2025-26) for the assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, from 31st October, 2025 to 10th December, 2025. Consequently, the specified date for furnishing of report of audit under the provisions of the Act for the Previous Year 2024-25 (Assessment Year 2025-26) shall stand extended to 10th November, 2025 in terms of clause (ii) of Explanation to section 44AB of the Income-tax Act,1961.
(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/Commissioners, 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 Publicise 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
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