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RENU SURESH

Expert

Published on: Jun 24, 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.

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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

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    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.

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    Frequently Asked Questions

    Common questions about Tax Audit Report & ITR Filing Deadlines AY 2025.

    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.
    According to Section 44AB of the Income Tax Act, 1961, businesses with a turnover exceeding ₹1 crore (₹10 crore for eligible businesses opting for the presumptive scheme), professionals with gross receipts exceeding ₹50 lakh, and partnership firms meeting these criteria must file a Tax Audit Report.
    The extension of the Tax Audit Report filing deadline from 30th September 2025 to 31st October 2025 provides much-needed relief for taxpayers, allowing them additional time to prepare and submit accurate reports, ensuring compliance with the Income Tax Act, 1961.
    The CBDT extended the deadline in consideration of requests from professional bodies and courts, citing disruptions and practical challenges faced by taxpayers in meeting the original deadline of 30th September 2025.
    Failure to file the Tax Audit Report by the prescribed deadline can result in penalties and potential legal implications for non-compliance with the Income Tax Act, 1961.
    No, the Tax Audit Report filing deadline is 31st October 2025, while the ITR filing deadline for audited taxpayers is also 31st October 2025. However, the Tax Audit Report must be uploaded and accepted before filing the ITR.
    The Tax Audit Forms (3CA/3CB with 3CD) are now available on the ITR e-Filing portal, allowing taxpayers to submit their reports online efficiently, avoiding last-minute compliance issues.
    A Tax Audit Report serves as a comprehensive analysis of a taxpayer's financial records, transactions, and compliance with tax laws. It helps ensure accurate tax reporting and provides assurance to tax authorities regarding the taxpayer's adherence to tax regulations.
    No, the Tax Audit Report is only mandatory for businesses, professionals, and partnership firms that meet the specified income thresholds outlined in Section 44AB of the Income Tax Act, 1961.
    Taxpayers should take advantage of the extended deadline and use the ITR e-Filing portal to submit their Tax Audit Reports online well before the 31st October 2025 deadline. Additionally, seeking professional assistance from tax experts or consultants can help ensure accurate and complete reporting.