Clarification on Due Date for Filing Audit Report & ITR for Section 8 Company

Save Share

This query is : Resolved

Quick Summary

This discussion clarifies the filing deadlines for Section 8 Companies regarding their Audit Report and Income Tax Return (ITR) for the financial year 2024-25. While the Companies Act mandates filing the Audit Report with the ROC by 30th September 2025 (linked to the AGM), the Central Board of Direct Taxes (CBDT) has extended the ITR filing deadline for companies requiring an audit to 31st October 2025. It's crucial to note that this extension only applies to the ITR and not the Audit Report filing with the ROC.

rajeev kumar

rajeev kumar (Querist)
Follow

29 September 2025 Dear anyone......

This is regarding the filing of the Audit Report and Income Tax Return (ITR) for our Section 8 Company for the financial year 2024-25.

As per advice of our C.A firm, under the Companies Act, the last date for filing the Audit Report and ITR is 30th September 2025, and it is mandatory to file within this date.

However, as per the recent notification of the Central Board of Direct Taxes (CBDT), the due date for filing ITR in case of companies requiring audit has been extended to 31st October 2025.

We request your guidance on what should be considered the actual last date for filing in our case, so that we can proceed accordingly in compliance with both Company Law and Income Tax requirements.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

29 September 2025 Under the Companies Act, the Audit Report needs to be filed with the Registrar of Companies (ROC) within 30 days of the annual general meeting (AGM), and typically, the AGM and related filings for audited financials are due by 30th September each year.

There is currently no recent notification extending the deadline for AGM or financial statement filings with ROC for FY 2024-25.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

29 September 2025 The CBDT has specifically extended the due date for ITR filing for companies requiring audit to 31st October 2025 for FY 2024-25.

This extension applies only to the Income Tax Return; it does not extend the Companies Act requirements for audit report filings with the ROC.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

29 September 2025 Good luck..

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now