You should be aware of the major changes to the filing of income tax audit reports deadlines, which have been made public through the Central Board of Direct Taxes (CBDT). On the 29th of October 2025, the CBDT released a important notice that extended each tax audit report filing deadline as well as the tax return filing timeframe for audit cases. If you’re a taxpayer who’s accounts need auditing under Section 44AB of Income Tax Act, you now have additional time to meet your obligations to comply. The tax audit report deadline was extended to 31st October, 2025 to 10th November in 2025 and the tax return deadline for filing audit cases is extended to October 31st, 2025 to December 10th, 2025. The extension comes as relief after several High Court orders from Gujarat, Punjab & Haryana, and Himachal Pradesh which have criticized the lack of a gap between the filing of audit reports and ITR deadlines for submission. This extension applies to partnership corporations, and people who are subject to audit. It provides them with the time to ensure correct compliance without hurrying through the complicated audit procedure.
Income Tax Audit Report Due Date
You must know that CBDT’s announcement of November 29, 2025 provides a broad extension to address the concerns expressed by tax payers and professionals across the nation. The notification is official and states that the deadline for filing the return of income under section (1) in Section 13 of the Income Tax Act for Assessment Year 2025-26 is extended from October 31, 2025, to December 10, 2025, specifically for taxpayers who fall by clause (a) of Explanation 2 to sub-section (1) of Section 139. This applies to partnerships, companies, firms and individuals whose financial accounts must be audited pursuant to different rules under the Income Tax Act.
The deadline for the submission of audit reports under the regulations in the Income Tax Act for the Previous year 2024-25 was extended until November 10, 2025. This extension allows you to have a an acceptable gap of one month between audit reporting submission as well as the ITR filing that was a primary issue raised by a variety of High Courts in their recent decisions.
Income Tax Audit Report Due Date Overview
| Compliance Requirement | Extended Deadline |
| Tax Audit Report Filing | November 10, 2025 (extended from October 31, 2025) |
| ITR Filing for Audit Cases | December 10, 2025 (extended from October 31, 2025) |
| Applicable Assessment Year | AY 2025-26 (for Financial Year 2024-25) |
| Form Numbers for Audit | Form 3CA (Companies), Form 3CB (Others) |
| Gap Between Deadlines | One month between audit report and ITR filing |
| Original Deadline (Before Extension) | September 30, 2025 (Audit), October 31, 2025 (ITR) |
| Official Website | incometax.gov.in |
High Court Orders Income Tax Audit Report Due Date Extension
You must be aware that this extension was granted in the wake of a series High Court interventions that highlighted the gap in time between filing audit reports and submission of ITR. It was the Gujarat High Court was the first to order to the CBDT to delay the filing deadline. This was followed by similar rulings issued by both the Punjab & Haryana High Court and the Himachal Pradesh High Court on October 29 2025. These courts specifically emphasized that there must be at least one month gap between the audit report submission date and ITR deadline for filing, to give taxpayers ample time to complete compliance.
Who Needs to File Tax Audit Reports
You must have your books audited in accordance with section 44AB in the event that you fall within certain categories as defined under the Income Tax Act. If you operate a the business of a person and your total sales, turnover or gross receipts are greater than 1 crore for the fiscal period 2024-25, you are required to conduct an audit of your tax records. For professionals the threshold is 50 lakh of gross revenue in the preceding year. In addition, if you have claimed deductions under sections 80HHC, 80-IA, 80-IB, 80IC, 80ID, or 80IE, you need to get your accounts audited regardless of your turnover limits.
Also, If you are part of a partnership that your portion of the profit or loss is greater than Rs 6 lakh, then you have to submit Form 3CB alongside your tax return. If you’ve selected the presumptive taxation scheme in sections 44AD or 44ADA and have declared profits less than the percentage prescribed the requirement for auditing becomes mandatory.
Tax Audit Report Filing Deadline
You have until the 10th of November, 2025 to submit an audit of your taxes for Financial Year 2024-25. This is an extension to the initial timeframe of Sept. 30, 2025 which was originally extended until Oct. 31, 2025 and then extended further until November 10, 2025. Audit reports must be filed using the prescribed form (3CA/3CB) using the income tax e-filing website by an experienced Chartered Accountant.
Income Tax Return Filing Deadline for Audit Cases
There is a deadline of December 10, 2025 to file your tax return in the event that your situation calls for audit. This deadline applies to all assesses covered under clause (a) of Explanation 2 to sub-section (1) of Section 139. This includes companies, businesses that require audit and those who have accounts subject to auditing rules. The extension gives you approximately a month following the deadline for audit reports to submit and file your tax return.
Penalties for Late Filing of Audit Reports
It is important to be aware that failure to file your audit report within the deadline specified can be a cause for significant penalty according to Section 271B in the Income Tax Act. A penalty for filing late or failure to file audit reports is 0.5 percent of your sales or turnover, or gross revenue, subject to a minimum amount of 150,000 rupees. The penalty can have a significant impact on your finances, which makes time-bound compliance essential for your business’s operations.
Recent extensions of the income audit reports as well as ITR filing deadlines is a important relief for taxpayers as well as professionals facing limitations in their time to complete the compliance requirements. With the deadline for tax audit reports scheduled for November 10, 2025 as well as that the ITR date for filing audit reports being extended until 10 December 2025, you now have a better timeframe to ensure thorough and accurate compliance. The extension, which was triggered by a series of High Court rulings, highlights how important it is to have enough time between completion of the audit and return filing in order to ensure the high quality in tax-related compliance.
FAQ’s
1. Which is the latest deadline to submit the Income Tax Audit Report 2025-26?
The Central Board of Direct Taxes (CBDT) has extended the tax audit report submission deadline until November 10th, 2025. This gives taxpayers additional time to finish their audits.
2. What is the updated ITR date for filing audit cases?
For taxpayers whose accounts need auditing pursuant to Section 44AB, income Tax Return (ITR) filing deadline was extended to the 10th December 2025.
Hi, I’m Harikesh, a content writer at cgncollege.com. I write engaging and informative articles covering the latest news, India, and global updates. My goal is to keep readers informed with accurate and insightful stories from around the world.
