Due date extended for partners of tax audit

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.

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:

• Tax Audit Report (u/s 44AB): Due date extended to 31 October 2025 (CBDT Circular No. 14/2025, dated 25.09.2025).

• 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.

The extended deadline for PARTNERS depends on whether your PARTNERSHIP FIRM needs tax audit:

FIRM UNDER TAX AUDIT (business turnover above Rs 1 crore or professional receipts above Rs 50 lakh, for non-presumptive method):
Firm ITR deadline is October 31, 2026. Partners of such a firm also get October 31 for their PERSONAL ITR. Reason: Schedule IF in the partner ITR cannot be completed until the firm files.

FIRM NOT UNDER TAX AUDIT:
Firm and partners both have the July 31, 2026 deadline.

IMPORTANT: Your own personal income having or not having audit is a SEPARATE question. Even if only your firm is under audit and your personal income is below the audit threshold, your personal ITR deadline still shifts to October 31 because of the firm.

Quick check: Ask your firm CA if the firm is filing under tax audit. That one answer settles your personal deadline too.

This [ITR-3 guide for AY 2026-27](https://taxgarden.in/blog/itr-3-ay-2026-27-who-can-file-changes-deadline) covers partner and firm filing timelines in detail.