Tax Audit Report Due Date Extension 2025: CBDT Extends Deadline for AY 2025-26 — New Dates Announced

Tax Audit Report Due Date Extension 2025: What You Need to Know

The Central Board of Direct Taxes (CBDT) has officially extended the due date for filing the Tax Audit Report for Assessment Year (AY) 2025–26, providing much-needed relief to businesses, professionals, and accountants across India.

As per the new circular issued in October 2025, the Tax Audit Report due date has been extended from 30 September 2025 to 10 November 2025, while the Income Tax Return (ITR) filing deadline for audit cases has been moved from 31 October 2025 to 10 December 2025.

This announcement comes in response to multiple representations from industry bodies, tax professionals, and state-level associations, citing technical glitches, workload pressure, and transitional challenges in digital filing systems.

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🧾 Background: Why Tax Audit Reports Matter

A Tax Audit under Section 44AB of the Income Tax Act, 1961, is mandatory for businesses and professionals whose turnover or receipts exceed prescribed limits.

• Businesses: Turnover above ₹1 crore (₹10 crore if 95%+ transactions are digital)
• Professionals: Gross receipts above ₹50 lakh
• Presumptive income cases: If income declared is lower than deemed profit

The audit ensures the accuracy and authenticity of financial statements and helps the government curb tax evasion. The Tax Audit Report (Form 3CA/3CB and 3CD) must be filed electronically before submitting the final income tax return. (Tax Audit Report Due Date Extension 2025)

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🗓️ Revised Deadlines Announced by CBDT

Filing Type	Earlier Due Date	Extended Due Date	Applicable To
Tax Audit Report (Form 3CA/3CB & 3CD)	30 September 2025	10 November 2025	Taxpayers requiring audit under Section 44AB
Income Tax Return (ITR)	31 October 2025	10 December 2025	Businesses, firms, and professionals under audit

This extension has been formally notified through a CBDT circular and uploaded on the Income Tax e-filing portal, confirming that penalties under Section 271B will not apply if the report is filed by the new due date. (Tax Audit Report Due Date Extension 2025)

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💬 Industry Reactions and Expert Opinions

Tax professionals have welcomed the decision as a practical move by the government.

CA Anil Mehta, a chartered accountant based in Delhi, stated:
“The extension was inevitable considering the huge number of pending audits and the frequent portal downtimes. It’s a balanced step that will help both taxpayers and professionals meet compliance smoothly.”

Similarly, industry bodies like FICCI and ICAI had earlier urged the CBDT to extend the deadline citing multiple festivals, audit-season workload, and GST reconciliation overlaps in October.

The Institute of Chartered Accountants of India (ICAI) appreciated the decision, stating that the extension provides “a realistic window for quality audits and error-free filings.”

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🧠 Why Was the Extension Needed?

Several operational and practical issues contributed to the government’s decision:

• Portal Performance Issues: Many users reported slow response times on the Income Tax e-filing portal during heavy filing days.
• Overlap with Other Filings: October is a high-volume compliance month, including GST annual returns and company filings (MCA deadlines).
• Festive Season Constraints: The audit filing period coincided with Navratri, Dussehra, and Diwali, reducing working days for CA offices.
• Pending Clarifications: Queries related to transfer pricing reports (Form 3CEB) and changes in tax computation standards also delayed audits.

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🧾 Impact of the Tax Audit Report Due Date Extension 2025

1. Relief for Businesses and Professionals

The extra time will allow businesses to finalize their books properly and avoid errors that could trigger scrutiny or penalties.

2. Improved Compliance Accuracy

The extension promotes data integrity and reconciliation, especially between GST filings and ITR figures, a common mismatch issue in audits.

3. Reduced Professional Pressure

CA firms and auditors can now manage workloads better, ensuring thorough review instead of hurried submissions.

4. Potential Revenue Management Shift for CBDT

While short-term tax collections might see a delay, the CBDT is prioritizing quality compliance over rushed filing, aligning with its digital transparency goals. (Tax Audit Report Due Date Extension 2025)

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⚠️ Important Note for Transfer Pricing Cases

Experts have pointed out that no separate notification has yet been issued regarding the Transfer Pricing (TP) Audit Report under Section 92E. TP audits typically involve multinational and cross-border entities, requiring Form 3CEB submission.

The industry expects a parallel extension soon, as TP reports often rely on the same accounting data and audit findings covered under Section 44AB. (Tax Audit Report Due Date Extension 2025)

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🔍 Future Outlook: Will Extensions Become Routine?

In recent years, due date extensions have become almost annual events due to:

• Digital transition challenges
• Overlapping compliance requirements
• Seasonal filing surges

Experts suggest that CBDT may consider a restructured filing calendar in future years — spacing out GST, audit, and ITR timelines to reduce last-minute rush.

CA Shruti Patel, a tax consultant, noted:
“If the government sets fixed staggered dates for small, medium, and large taxpayers, it could bring predictability and ease to the compliance cycle.”

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🏛️ Government’s Perspective

The CBDT emphasized that the extension aims to facilitate better compliance without compromising transparency. The department also urged taxpayers to avoid waiting until the last date and to file early to prevent system congestion.

This move aligns with the government’s Ease of Doing Business policy, focusing on digital compliance efficiency and taxpayer facilitation. (Tax Audit Report Due Date Extension 2025)