ITR Deadline Extended: The Income Tax Department has extended the ITR filing date for tax audit cases to December 10, 2025. This provides significant relief to taxpayers. The previous deadline was October 31. Read the full report.
ITR Deadline Extended: For those stuck in audit cases or worried about deadlines, there’s some relief. The Income Tax Department announced on Wednesday, October 29, 2025, that the last date for filing audit reports and Income Tax Returns (ITRs) has been extended to December 10, 2025.
CBDT Extends ITR Date
The Income Tax Department shared on the social media platform X that the Central Board of Direct Taxes (CBDT) has decided to extend the previous deadline of October 31 to December 10. The Income Tax Department stated in the post that for taxpayers who are required to file returns under Section 139(1) for the assessment year 2025-26 (whose due date was previously October 31, 2025), the due date has now been extended to December 10, 2025. This decision was taken by the Central Board of Direct Taxes (CBDT).
This means that taxpayers who are required to be audited can now file their returns by December without penalty.
The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation… pic.twitter.com/w7Hl94Y9Ns
— Income Tax India (@IncomeTaxIndia) October 29, 2025
The deadline had been extended before.
Initially, the deadline for submitting tax audit reports was September 30, 2025. It was later extended to October 31, following demands from tax professionals and CA institutes. However, as this deadline approached, the department extended the deadline again, extending it to November 10, 2025, and now to December 10, 2025.
What if the deadline is missed?
If a company or taxpayer fails to submit a tax audit report on time, they may be subject to a penalty under Section 271B of the Income Tax Act. Mint, in a report, stated that this penalty can be up to 0.5% of total sales or a maximum of ₹150,000. However, if the taxpayer proves that there was a valid reason for the delay, they may be exempted from the penalty.
Who is required to undergo an audit?
Taxpayers with business turnover exceeding ₹1 crore in a financial year, or up to ₹10 crore when cash transactions constitute less than 5% of total transactions, are required to undergo an income tax audit. Professionals with annual income exceeding ₹50 lakh are also required to undergo a tax audit. Professionals should also have their accounts audited if their annual gross receipts exceed ₹50 lakh.
