Circular No.15/2025, dated 29th October, 2025, issued by the Central Board of Direct Taxes (CBDT), extends the due date for furnishing Income Tax Return (ITR) for the Previous Year 2024-25 (Assessment Year 2025-26) for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961, from 31st October, 2025 to 10th December, 2025. The specified date for furnishing the audit report under the Act for the Previous Year 2024-25 (Assessment Year 2025-26) is extended to 10th November, 2025, according to clause (ii) of Explanation to section 44AB of the Income-tax Act, 1961.
Contact: Dr. Indu Bala, Deputy Secretary to the Government of India.
Copies sent to:
1. PS to F.M./ PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All Pr. CCsIT/CCSIT/Pr. DGsIT/DGSIT.
5. All Joint Secretaries/Commissioners, CBDT.
6. Directors/Deputy Secretaries/Under Secretaries of CBDT.
7. Web Manager.
8. CIT (M&TP).
9. JCIT, Data Base Cell (irsofficersonline.gov.in).
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
11. All Chambers of Commerce.
12. The Guard File.
Key Entities Referenced
Income-tax Act, 1961: Governs income tax in India; this notification extends deadlines under specific sections.
Central Board of Direct Taxes (CBDT): The authority issuing the circular, responsible for direct tax administration in India.
Assessment Year 2025-26: The assessment year for which the deadlines for filing income tax returns and audit reports are being extended.
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Circular No.15/2025
F. No. 225/131/2025/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
1
New Delhi, datedJlb ctober, 2025
Subject: - Extension of timelines for filing of various reports of audit and Income Tax
Returns (ITRs) for the Assessment Year 2025-26- reg.
The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section
119 of the Income-tax Act,1961 (the Act), hereby extends the due date for furnishing Income
Tax Return (ITR) for the Previous Year 2024-25 (Assessment Year 2025-26) for the assessees
referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, from 3 l51
October, 2025 to 10th December, 2025. Consequently, the specified date for furnishing of
report of audit under the provisions of the Act for the Previous Year 2024-25 (Assessment Year
2025-26) shall stand extended to 10th November, 2025 in terms of clause (ii) of Explanation to
section 44AB of the Income-tax Act,1961.
/~
(Dr. lndu Bala)
Deputy Secretary to the Government of India
Copy to:
1. PS to F.M./ PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members ofCBDT.
4. All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT.
5. All Joint Secretaries/Commissioners, CBDT.
6. Directors/Deputy S.ecretaries/Under Secretaries of CBDT.
A.
Web Manager, with a request to place the order on official Income-tax website.
8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicise widely.
9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
10. The Institute of Chartered Accountants oflndia, IP Estate, New Delhi.
11. All Chambers of Commerce.
12. The Guard File.
(Dr. Indu Bala)
Deputy Secretary to the Government of India