Tax Audit Due Date Extension: The Central Board of Direct Taxes (CBDT), India’s apex body on direct taxes, on September 25 extended the deadline to submit tax audit reports (TARs) till October 31. Originally,
the deadline was September 30.
The move comes after the Rajasthan High Court and the Karnataka High Court directed the Central Board of Direct Taxes (CBDT) to extend the due date to submit tax audit reports (TARs) till October 31, 2025. The petition was also pending in other high courts.
“Keeping in view the representation of the Tax practitioners and their submissions before the Hon’ble Courts, the ‘specified date’ for furnishing of the report of audit under any provision of the Income-tax Act, 1961, for the previous year 2024-25 (assessment year 2025-26), in the case of assesses referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act is extended from September 30, 2025 to October 31, 2025,” the CBDT said in a notification on Thursday.
The Central Board of Direct Taxes (CBDT) has decided to extend the specified date for filing various audit reports for the Previous Year 2024–25 (Assessment Year 2025–26), from 30th September 2025 to 31st October 2025, for assessees referred to in clause (a) of Explanation 2 to… pic.twitter.com/rGs7Vagw03
— Income Tax India (@IncomeTaxIndia) September 25, 2025
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 report. 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 CBDT said in its statement.
‘E-filing Portal Operating Smoothly’
It is clarified that the Income-tax e-filing portal has been operating smoothly and without any technical glitches and the Tax Audit Reports are being uploaded successfully. The system is stable and fully functional, enabling submission of various statutory forms and reports. “At the close of 24th September, 2025 4,02,000 Tax Audit Reports (TARs) were uploaded with over 60,000 Tax Audit Reports (TARs) uploaded on 24th September, 2025. Furthermore, more than 7.57 crore ITRs have been filed till 23rd September, 2025,” the CBDT stated.
