CBDT Extends Tax Audit Report Due Date to October 31, 2025: All You Need to Know
The Central Board of Direct Taxes (CBDT) has officially extended the Income Tax Audit Report due date for FY 2024-25 (AY 2025-26) from September 30, 2025, to October 31, 2025. This extension comes after numerous representations from chartered accountants, tax professionals, and business associations, citing difficulties caused by floods, natural calamities, and delays in business operations across India.
If you are a taxpayer, auditor, or a company preparing Form 29B, Form 10B/10BB, or Form 10DA, this extension will directly impact your compliance timeline. In this article, we will break down the press release issued by CBDT on September 25, 2025, clarify whether the ITR filing deadline has also been extended, penalties for late filing, and practical steps you need to take.
This guide will answer common questions like:
- Is the ITR filing deadline extended to September 15, 2025?
- Can I still file my ITR after September 16?
- Is the audit date extended in 2025?
- How much penalty do I need to pay for late ITR filing?
Let’s go step by step.
CBDT Press Release Highlights – September 25, 2025
The CBDT issued an official press release stating the following:
- Extension of Audit Report Due Date
- The due date for filing audit reports under any provision of the Income-tax Act, 1961, for FY 2024-25 (AY 2025-26), has been extended from September 30, 2025, to October 31, 2025.
- Applicable Forms Covered Under the Extension
- Form 29B – applicable to companies paying tax under Minimum Alternate Tax (MAT).
- Form 10B and Form 10BB – for specified trusts, NGOs, and charitable institutions.
- Form 10DA – required for claiming deduction under Section 80JJAA (new employment deduction).
- Reason for Extension
- Tax professionals and audit bodies cited floods, natural calamities, and disruptions in business activities as key reasons for delay.
- High Courts also received petitions requesting additional time.
- CBDT Clarification on Portal Functionality
- The Income-tax e-filing portal is fully functional with no reported glitches.
- As of September 24, 2025, more than 4,02,000 Tax Audit Reports (TARs) were uploaded successfully.
- More than 7.57 crore Income Tax Returns (ITRs) have already been filed by September 23, 2025.
- Decision Taken
- Considering all representations, CBDT has extended the audit report filing deadline by one month to October 31, 2025.
Why This Extension Matters
For businesses, trusts, and companies, tax audit reports are mandatory for compliance. Delays can attract penalties under Section 271B of the Income Tax Act.
- Chartered Accountants (CAs) benefit as they now have additional time to complete pending audits.
- Businesses get relief from compliance pressure amidst natural calamities.
- Taxpayers can claim deductions and exemptions properly, avoiding rejection due to incomplete audit reports.
This extension ensures that taxpayers do not suffer due to unavoidable delays.
❓ Is ITR Filing Deadline Extended to September 15, 2025?
👉 No.
The Income Tax Return (ITR) filing deadline for AY 2025-26 has not been extended to September 15, 2025. The extension applies only to Tax Audit Reports and specified forms.
For taxpayers not requiring an audit, the ITR filing deadline remains July 31, 2025 (unless extended separately). For audited taxpayers, the ITR filing deadline is usually one month after the audit report date, which means November 30, 2025.
❓ Can I File an ITR After September 16, 2025?
👉 Yes, but with conditions.
You can file your ITR even after the deadline, but it will be considered a belated return. A belated ITR must be filed by December 31, 2025, with a late fee under Section 234F.
- If your income is below ₹5 lakh: Maximum penalty is ₹1,000.
- If your income is above ₹5 lakh: Penalty can go up to ₹5,000.
Additionally, delayed ITR filers may lose certain benefits like carry forward of losses.
❓ Is the Audit Date Extended in 2025?
👉 Yes.
CBDT has extended the audit report due date for FY 2024-25 (AY 2025-26) from September 30, 2025, to October 31, 2025.
This applies to:
- Businesses requiring audits under Section 44AB.
- Companies filing Form 29B (MAT).
- Trusts and NGOs filing Form 10B/10BB.
- Employers filing Form 10DA under Section 80JJAA.
This extension is crucial because ITR filing due date for audited cases (November 30, 2025) depends on audit completion.
❓ How Much Penalty for Late ITR Filing?
If you miss the ITR deadline, here are the applicable penalties under Section 234F:
- Income up to ₹5 lakh → Late fee ₹1,000
- Income above ₹5 lakh → Late fee ₹5,000
Other consequences of late filing:
- Interest on tax payable under Sections 234A, 234B, and 234C.
- Loss of benefits such as carry forward of business losses, capital losses, or depreciation.
- Possible scrutiny notices from the Income Tax Department.
Hence, while audit reports get extra time till October 31, 2025, taxpayers should avoid missing their ITR deadlines.
Compliance Checklist for Taxpayers and Auditors
- Businesses/Companies
- Ensure audit under Section 44AB is completed by October 31, 2025.
- File Form 29B if applicable under MAT.
- Trusts/Charitable Institutions
- File Form 10B or 10BB on time to maintain exemption status.
- Employers Claiming 80JJAA Deduction
- Submit Form 10DA for additional employment deductions.
- Taxpayers under Audit
- File ITR by November 30, 2025, after completing the audit.
Expert Opinion – Why CBDT Avoided Extending ITR Deadline
Tax experts suggest CBDT intentionally extended only the audit date, not the ITR filing date, because:
- Most taxpayers have already filed ITRs.
- The e-filing portal is stable.
- Extensions affect government revenue collection timelines.
- The relief is targeted only at those genuinely impacted (audited entities).
Conclusion
The CBDT’s decision to extend the tax audit due date to October 31, 2025, offers relief to taxpayers, companies, and auditors struggling with compliance amid natural calamities. However, taxpayers must note that the ITR filing deadlines remain unchanged.
If you are under audit, your ITR due date will still be November 30, 2025, so this extension indirectly helps. For non-audit cases, the deadline is already over unless separately extended.
To avoid penalties, late fees, and scrutiny, taxpayers should make use of this extra time wisely and file both audit reports and ITRs before the final deadlines.
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