26 October 2025
For Assessment Year (AY) 2025–26, the due date for filing Form 10BB has been extended by the CBDT to 31st October 2025 (from 30th September 2025).
If Form 10BB is filed after this date, the following penalties apply: A fine of ₹100 per day of delay may be levied under Section 273B of the Income Tax Act.