The Central Board of Direct Taxes (CBDT) has extended the deadlines for income-tax filings for the assessment year 2025-26 for assesses subject to audit. The due date for filing the Return of Income under Section 139(1) has been pushed from October 31 2025 to December 10 2025.

Key Highlights

• The government has extended the income tax audit deadline for corporates and taxpayers to December 10, 2025.
• The extension offers compliance relief amid increased filing pressures and delays in audit report submissions.

Meanwhile, the “specified date” for furnishing the audit report for the previous year (FY 2024-25) has also been moved from October 31 2025 to November 10 2025.

The relief is aimed at companies, firms, professionals and other entities whose accounts must be audited under Section 44AB of the Income Tax Act — a group that typically includes larger, more complex taxpayers.

Tax practitioners and industry bodies had sought this extension due to compressed compliance timelines, technical glitches in filing systems, and recent disruptions such as natural-calamity-impacted areas.

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However, the extension does not apply to all categories: taxpayers required to file a Transfer-Pricing audit report (Form 3CEB) remain subject to an earlier deadline (typically November 30, 2025) because they fall under a different clause.

For taxpayers eligible under the extended timelines, the move provides additional breathing space for finalising audit reports, collating documentation, and ensuring accurate compliance before the new due dates.