due date for partners extended of tax audit firm
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Due date extended for partners of tax audit
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Central Board of Direct Taxes (CBDT) was instructed to extend the deadline for filing ITRs for audit cases to November 30, 2025, for Assessment Year (AY) 2025–26.
| Tax Audit Report (under Section 44AB) | to be filed on or before | October 31, 2025 |
When official communication order receive from the cbdt
The due date for filing Income Tax Returns (ITR) for taxpayers whose accounts are subject to audit for Assessment Year 2025–26 has been extended to 30th November 2025.
The Central Board of Direct Taxes (CBDT) issued this extension in Circular No. 14/2025, dated 25 September 2025, under Section 119 of the Income-tax Act, 1961. The circular first extended the tax audit report filing deadline to 31 October 2025, and following this, the Gujarat High Court, in the case Income Tax Bar Association vs Union of India (SCA No. 13533 of 2025), directed the CBDT to extend the ITR filing due date to 30 November 2025 to maintain a one-month gap between audit and return filing deadlines.
Summary:
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Tax Audit Report (u/s 44AB): Due date extended to 31 October 2025 (CBDT Circular No. 14/2025, dated 25.09.2025).
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ITR (Audit Cases): Due date extended to 30 November 2025, pursuant to Gujarat High Court order and the same circular’s effect.
Therefore, the relevant notification/circular for the extension is CBDT Circular No. 14/2025 dated 25th September 2025.
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