CBDT Extends Tax Audit Report Filing Deadline for AY 2025-26
The Central Board of Direct Taxes (CBDT) has extended the deadline for filing various audit reports under the Income-tax Act, 1961, for the assessment year 2025–26. The specified date has been moved from September 30 to October 31 for assesses covered under clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act.
Important Points:
- Original Deadline: 30th September 2025
- Extended Deadline: 31st October 2025
- Applicable For: Businesses, professionals, and partnership firms required to conduct a tax audit
- Reason for Extension: Consideration of requests from professional bodies and courts citing disruptions and practical challenges faced by taxpayers
Who are liable for tax audit?
Under Section 44AB:
- Businesses with annual turnover exceeding ₹1 crore are required to undergo a tax audit.
- If cash receipts or payments do not exceed 5% of total receipts/payments, the turnover threshold increases to Rs 10 crore.
- Professionals like doctors, lawyers, architects, or chartered accountants with annual income above ₹50 lakhs must also undergo audits.
- Certain taxpayers under presumptive taxation schemes, including Section 44ADA, may also be subject to audits if conditions are met
Extended: 30th September ➝ 31st October 2025
- Tax Audit Reports (Forms 3CB-3CD / 3CA-3CD)
- Trust Audit Reports (Forms 10B / 10BB)
- Slump Sale (Form 3CEA)
- Royalty Income of Non-Residents (Form 3CE)
- IFSC / Specified Fund (Forms 10IK / 10IJ)
- Section 80 Reports (Forms 10CCB, 10DA / 10CCF, etc.)
- MAT / AMT (Forms 29B / 29C)
Not Extended (as of now)
a) Renewal of 12A / 80G registrations – remains due on 30th September 2025
b) Filing of ITRs due on 31st October 2025 – no extension yet.
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