ITR Audit Cases Extended Date Due Soon: Know More

The Central Board of Direct Taxes (CBDT) has further extended the due date for filing Income Tax Return (ITR) for audit cases to December 15, 2025, offering significant relief to many businesses and professionals.

The original due date for filing ITR was 31 October 2025. However, due to requests from many trade bodies and following the order of the Gujarat High Court highlighting a one-month gap between audit reports and ITR, the CBDT extended the due date for filing ITR to December 10, 2025, and the audit report due date was extended to November 10, 2025.

As per the latest notification issued by the CBDT, the specified due date for furnishing the Income Tax Return for Financial Year 2024-25 (Assessment Year 2025-26) for the assessee referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act is being extended to December 15, 2025.

This decision comes after many taxpayers cited delays in filing returns due to technical glitches on the Income Tax Portal, affecting the ability to submit the return on time. Therefore, to give some extra time needed for audit and ensure accurate compliance, the CBDT further extended the due date to December 15.

Those entities that require a tax audit will benefit from this extension. These include companies, firms, businesses and professionals. All these entities are now advised to file their return as early as possible because this is the last chance to avoid penalties. Failing to submit a return before the due date will attract a late filing fee of Rs 5,000 for income up to Rs 5 lakh and Rs 1,000 for income exceeding Rs 5 lakh.