Date Extended for Filing of Audit Reports for AY 2025-26
The Board has received representations from various professional associations, including Chartered Accountant bodies, highlighting certain difficulties being faced by taxpayers and practitioners in timely completion of audit
Udaipur, Sept 25, 2025: The Central Board of Direct Taxes (CBST) has extended the last date ('specified date') of filing audit reports from Sept 30 to Oct 31. The extension is applicable for various audit reports related ot assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act.
Why is the date extended?
The Board has received representations from various professional associations, including Chartered Accountant bodies, highlighting certain difficulties being faced by taxpayers and practitioners in timely completion of audit. The reasons cited in these representations include disruptions caused by floods and natural calamities in certain parts of the country, which have impeded normal business and professional activity. This matter has also come up before High Courts.
The Board clarified that the Income Tax e-filing portal has been operational without any technical glitches and at the close of September 24, over 4 lakh audit reports have been uploaded, with over 60,000 Tax Audit Reports (TAR). It also said that over seven and a half crore ITRs have been filed till September 23.
Irrespective of the above numbers, and keeping in view the representation of the Ta practitioners and their submissions before the Hon'ble Courts, the 'specified date' for furnishing the report of audit under IT Act 1961 for PY 2024-25 (AY 2025-26) has been extended from September 30 to October 31 2025.
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