Tax Audit and ITR Due date not extended in this case: Know More

The Central Board of Direct Taxes (CBDT) has extended the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025.

The ‘specified date’ of furnishing of the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26) is further extended to 10th November 2025.

Now, Section 139(1) has two separate categories:

• Clause (a) covers assessees whose original due date was 31st October, which covers Audit cases not having Transfer Pricing Audit.
• Clause (aa) covers Transfer Pricing (TP) cases, whose Income Tax Return due date was 30 November.

CBDT Press Release mentions extension only for cases originally due on 31st October, i.e. clause (a). Hence, for Transfer Pricing cases under clause (aa), ITR due date remains 30th November 2025 and Transfer Pricing Audit (Form 3CEB) and Tax Audit due date 31 Oct 2025 unless separately extended by notification.

In simple terms:

• ITR Due Date for non TP Cases: 10 Dec 2025
• ITR Due Date for TP Cases: 30 Nov 2025
• TP Form 3CEB Due date: 31 Oct 2025
• Tax Audit Due Date in those cases where TP was applicable: 31 Oct 2025
• Other than TP Cases, Tax Audit Due Date: 10 Nov 2025