The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has announced an extension of the due date for furnishing the Return of Income for the Assessment Year (AY) 2025-26. The due date, which was earlier October 31, 2025, has now been extended to December 10, 2025, providing much-needed relief to taxpayers and professionals.
The extension applies to assessees covered under clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961 - primarily those whose accounts are required to be audited under the Act or any other law.
In addition to this, the 'specified date' for furnishing the audit report under the Income-tax Act for the Previous Year 2024-25 (relevant to AY 2025-26), which had been extended earlier from September 30, 2025, to October 31, 2025, has now been further extended to November 10, 2025.
The CBDT clarified that a formal order or notification to this effect will be issued separately.
This move is expected to provide additional time for taxpayers, Chartered Accountants, and audit firms to complete the filing and audit processes efficiently, especially given the workload during the ongoing filing season.
CAclubindia
