Extension of DOF of ITR for assessees who are not required to Audit, but what about Audit Parties ?

For individuals under audit, the due dates for filing income tax returns for FY 2024-25 (AY 2025-26) are as follows: -

 *Businesses Requiring Audit*: The due date is October 31, 2025. -

*Businesses Requiring Transfer Pricing Reports*: For international or specified domestic transactions, the due date is November 30, 2025.

Additionally, here are some other relevant due dates¹: 

- *Revised Return*: December 31, 2025 - *Belated/Late Return*: December 31, 2025 - 

*Updated Return*: March 31, 2030 (4 years from the end of the relevant Assessment Year) It's worth noting that non-audit taxpayers have a due date of September 15, 2025, which has been extended from the original date of July 31, 2025.

 Missing these deadlines may result in interest charges and late filing fees.

For individuals under audit, the due dates for filing income tax returns for FY 2024-25 (AY 2025-26) are as follows: -

 *Businesses Requiring Audit*: The due date is October 31, 2025. -

*Businesses Requiring Transfer Pricing Reports*: For international or specified domestic transactions, the due date is November 30, 2025.

Additionally, here are some other relevant due dates¹: 

- *Revised Return*: December 31, 2025 - *Belated/Late Return*: December 31, 2025 - 

*Updated Return*: March 31, 2030 (4 years from the end of the relevant Assessment Year) It's worth noting that non-audit taxpayers have a due date of September 15, 2025, which has been extended from the original date of July 31, 2025.

 Missing these deadlines may result in interest charges and late filing fees.