CBDT extends tax audit report deadline to Oct 31, 2025

The Central Board of Direct Taxes on Thursday extended the deadline for submission of tax audit reports for the 2024-25 financial year by one month, moving the specified date from September 30 to October 31, 2025. The notification applies to assessees covered under clause a of Explanation 2 to subsection 1 of section 139 of the Income Tax Act and follows representations from professional bodies and directions in petitions before several high courts.

The board said the extension responds to representations made by chartered accountants and other tax practitioners and to submissions made before courts. Jaya Choudhary, Commissioner of Income Tax (ITA), said in the official release that keeping in view those representations and court submissions the specified date for furnishing audit reports is extended to October 31, 2025. The CBDT also noted that some taxpayers and practitioners faced disruptions from floods and other natural calamities in parts of the country, which impeded normal business and professional activity and hindered timely completion of audits.

The CBDT emphasized that the Income Tax efiling portal has been operating smoothly and without technical glitches while...