The Central Board of Direct Taxes (CBDT) has extended important filing deadlines under the Income-tax Act, 1961. This decision, announced on October 29, 2025, comes after taxpayers reported issues like delays on the e-filing portal and complex procedures. Several High Courts also directed relief measures.
The extension mainly benefits taxpayers who need a tax audit for Assessment Year (AY) 2025-26, which relates to the Previous Year 2024-25. The goal is to reduce compliance stress while maintaining tax obligations.
Extension for Income Tax Returns (ITR)
The due date for filing Income Tax Returns under Section 139(1) has been moved from October 31, 2025, to December 10, 2025.
This applies to taxpayers covered under clause (a) of Explanation 2 to Section 139(1). These are usually businesses with turnover above ₹1 crore or professionals with receipts over ₹50 lakh, who must get a tax audit under Section 44AB.
Taxpayers who do not need an audit, such as salaried individuals, still have the regular deadline of July 31 unless notified otherwise.
This extension shows CBDT’s effort to support accurate and timely filing despite technical challenges.
Extension for Tax Audit Reports
The deadline for submitting audit reports has also been extended.
- Original date: September 30, 2025
- First extension: October 31, 2025
- New date: November 10, 2025
Summary of Changes in Timelines
| Item | Original Due Date | Previous Extension | New Due Date |
|---|---|---|---|
| ITR Filing (Audit Cases) | October 31, 2025 | N/A | December 10, 2025 |
| Audit Report Submission | September 30, 2025 | October 31, 2025 | November 10, 2025 |
These changes give taxpayers and auditors more time to prepare and verify documents.
Reasons and Background
The extensions were prompted by:
- Technical glitches on the Income Tax e-filing portal
- Representations from taxpayer associations
- High Courts directions asking CBDT to provide relief
A formal circular from CBDT is expected soon to make these changes legally binding.
Implications and Advice for Taxpayers
The new deadlines help avoid penalties under Section 234F (up to ₹10,000) and interest under Section 234A for late payments.
However, do not wait until the last minute. Portal issues may still occur near the deadline.
Recommended actions:
- Consult a chartered accountant or tax expert
- Track updates on the official Income Tax India portal
- File early to stay compliant and avoid stress
Conclusion
CBDT’s decision offers relief to taxpayers who need audits, balancing compliance with practical challenges. As of October 29, 2025, these extensions provide extra time for accurate filing. Stay updated through official channels for any further announcements.
References
- Income Tax Department X Post, October 29, 2025
- Press Release from Ministry of Finance, CBDT, dated October 29, 2025
Related Posts:
CBDT Press Release dated 29 Oct 2025: Extension of ITR Due Dates (AY 2025-26)