The Central Board of Direct Taxes (CBDT) has extended the 'specified date' for filing various reports of audit for the Assessment Year 2025-26 from September 30, 2025, to October 31, 2025. This extension applies to assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961, for the Previous Year 2024-25. The decision was made in response to representations from professional associations citing difficulties in the timely completion of audit reports due to disruptions caused by floods and natural calamities. As of September 24, 2025, 402,000 Tax Audit Reports (TARs) were uploaded, and over 60,000 were uploaded on that same date, while more than 7.57 crore Income Tax Returns (ITRs) have been filed until September 23, 2025. The release ID for this information is 2171215. This was posted on 25 SEP 2025 5:08PM by PIB Delhi. A formal order/notification to this effect is being issued separately.
Key Entities Referenced
Income-tax Act, 1961: The primary law governing income tax in India, which this notification modifies concerning audit report filing.
CBDT: Central Board of Direct Taxes, the issuer of the notification.
Ministry of Finance
CBDT extends ‘specified date’ for filing of various
reports of audit for the Assessment Year 2025-26
from 30th September, 2025 to 31st October, 2025
Posted On: 25 SEP 2025 5:08PM by PIB Delhi
The ‘specified date’ of furnishing of the report of audit under any provision of the Income-tax Act, 1961, for
the Previous Year 2024-25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of
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Explanation 2 to sub-section (1) of section 139 of the Act, is 30 September, 2025.
The CBDT has received representations from various professional associations, including Chartered
Accountant bodies, highlighting certain difficulties being faced by taxpayers and practitioners in timely
completion of audit report. The reasons cited in these representations include disruptions caused by floods and
natural calamities in certain parts of the country, which have impeded normal business and professional
activity. This matter has also come up before High Courts.
It is clarified that the Income-tax e-filing portal has been operating smoothly and without any technical
glitches and the Tax Audit Reports are being uploaded successfully. The system is stable and fully functional,
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enabling submission of various statutory forms and reports. At the close of 24 September 2025, 4,02,000
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Tax Audit Reports (TARs) were uploaded, with over 60,000 Tax Audit Reports (TARs) uploaded on 24
rd
September, 2025. Furthermore, more than 7.57 crore ITRs have been filed till 23 September,2025.
However, keeping in view the representation of the Tax practitioners and their submissions before the
Hon’ble Courts, the ‘specified date’ for furnishing of the report of audit under any provision of the Income-
tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26), in the case of assessees referred to
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in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act is extended from 30 September,
st
2025 to 31 October, 2025.
A formal order/notification to this effect is being issued separately.
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NB/KMN
(Release ID: 2171215)