The Central Board of Direct Taxes (CBDT) has provided significant relief to taxpayers by extending the due date for filing Income Tax Returns (ITR) for Assessment Year 2025–26.
As per Circular No. 15/2025, dated 29 October 2025, the due date for audited taxpayers has been extended from October 31, 2025, to December 10, 2025.
This extension applies to:
- Companies
- Firms or individuals whose accounts are required to be audited under the Income-tax Act
- Partners of firms requiring audit
🗓️ Revised Due Dates at a Glance
| Filing Type | Earlier Due Date | Extended Due Date | Applicable To |
|---|---|---|---|
| Tax Audit Report (Form 3CA/3CB–3CD) | 31 October 2025 | 10 November 2025 | Assessees covered u/s 44AB |
| Income Tax Return (ITR) | 31 October 2025 | 10 December 2025 | Companies, audit cases, partners of audited firms |
💡 What This Means for Taxpayers
This announcement brings welcome breathing space for businesses and professionals facing delays due to:
- Utility or e-filing system updates,
- Pending financial audits,
- Complexity in reconciliations (TDS/TCS, GST data, etc.),
- Year-end adjustments and finalization delays.
However, taxpayers are advised not to wait till the last moment. Filing early ensures smoother verification, faster refund processing, and avoids last-minute portal congestion.
⚙️ Compliance Checklist Before Filing
To ensure timely and accurate filing before the new deadline:
- Complete Audit Reports and get them digitally signed before 10 November 2025.
- Cross-verify turnover and expense figures between books and GST filings.
- Reconcile TDS credit in Form 26AS and AIS with your books.
- Confirm depreciation schedules and adjustments for financial year 2024–25.
- Validate bank account and contact details on the e-filing portal.
⚠️ Important Note
The extension does not apply to taxpayers not requiring audit — their due date (15 September 2025) remains unchanged. Interest under Sections 234A, 234B, and 234C may still apply if advance tax payments are insufficient despite the filing extension.
🔗 Reference
- CBDT Circular No. 15/2025, dated 29 October 2025
View official circular on incometaxindia.gov.in