IndiaFilingsIndiaFilings

RENU SURESH

Expert

Published on: Mar 27, 2026

CBDT Extends Tax Audit Report & ITR Filing Deadlines for AY 2025-26

The Central Board of Direct Taxes (CBDT) has announced an extension for both the Tax Audit Report filing deadline and the Income Tax Return (ITR) filing deadline for the Assessment Year (AY) 2025-26. Taxpayers who were previously required to submit their Tax Audit Reports by 31st October 2025 now have until 10th November 2025 to file their reports. Similarly, the deadline for Income Tax Return (ITR) filing has been extended from 31st October 2025 to 10th December 2025.

Uploaded Image

Key Highlights

  • Original Tax Audit Report Deadline: 30th September 2025
  • Extended Tax Audit Report Deadline: 10th November 2025
  • Original ITR Filing Deadline (for audited taxpayers): 31st October 2025
  • Extended ITR Filing Deadline: 10th December 2025
  • Applicable For: Businesses, professionals, and partnership firms required to conduct a tax audit under Section 44AB
  • Reason for Extension: Consideration of requests from professional bodies and courts, citing disruptions and practical challenges faced by taxpayers

Who Must File a Tax Audit Report?

Tax audit provisions under Section 44AB of the Income Tax Act, 1961, require:

  • Businesses with turnover exceeding ₹1 crore (₹10 crore for certain eligible businesses opting for the presumptive scheme)
  • Professionals with gross receipts exceeding ₹50 lakh
  • Partnership firms engaged in business or profession that meet the above thresholds

Filing a timely Tax Audit Report ensures compliance and avoids penalties.

Important Deadlines

    • Tax Audit Report (Forms 3CA/3CB with 3CD): 10th November 2025
    • Income Tax Return (ITR) Filing for Audited Taxpayers: 10th December 2025

    Uploaded Image

    The Tax Audit Report must be uploaded and accepted before filing the ITR.

    Click here to know more about the Tax Audit Due Date

    Note: The Tax Audit Forms are now live on the ITR e-Filing portal, allowing taxpayers to submit reports online efficiently. Taxpayers are advised to use this facility to avoid last-minute compliance issues.

    Conclusion

    The CBDT’s decision to extend the Tax Audit Report filing deadline provides relief to a large number of businesses, professionals, and partnership firms. By offering additional time, the authorities are helping taxpayers manage practical challenges, ensure accurate reporting, and stay compliant under the Income Tax Act, 1961.

    Taxpayers should take this opportunity to complete their audits carefully, file the necessary reports on time, and prepare for ITR filing. Timely compliance not only avoids penalties but also strengthens transparency and accountability in financial reporting.

    File Your Tax Audit Report & ITR on Time with IndiaFilings!

    Stay ahead of deadlines with IndiaFilings. Our team of tax experts can help you prepare and file your Tax Audit Report well before the 10th November 2025 deadline, ensuring complete compliance with Section 44AB of the Income Tax Act. From maintaining accurate books of accounts to e-filing your ITR on time (due by 10th December 2025), we handle every step for you.

    Avoid penalties and last-minute stress — Get started with IndiaFilings today and file your tax audit report seamlessly.

    Back to Learn

    Frequently Asked Questions

    A Tax Audit Report is a mandatory document that businesses, professionals, and partnership firms with specified income thresholds must file. It provides a comprehensive assessment of the taxpayer's financial records, transactions, and compliance with tax laws.