{"id":119,"date":"2025-09-26T19:37:10","date_gmt":"2025-09-26T14:07:10","guid":{"rendered":"https:\/\/amfos.in\/taxupdates\/?p=119"},"modified":"2025-09-28T12:19:20","modified_gmt":"2025-09-28T06:49:20","slug":"cbdt-extends-tax-audit-report-filing-deadline-for-ay-2025-26","status":"publish","type":"post","link":"https:\/\/amfos.in\/taxupdates\/2025\/09\/26\/cbdt-extends-tax-audit-report-filing-deadline-for-ay-2025-26\/","title":{"rendered":"CBDT Extends Tax Audit Report Filing Deadline for AY 2025-26"},"content":{"rendered":"<p>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\u201326. 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.<\/p>\n<h2 class=\"text-1.5xl font-semibold text-gray-900 mb-2\"><span style=\"color: #333399;\"><strong>Important Points:<\/strong><\/span><\/h2>\n<ol class=\"ps-5 mb-3 grid\">\n<li class=\"ki-filled ki-check inline-block text-sm text-gray-700 leading-5.5 mb-1\" aria-level=\"1\"><b>Original Deadline:<\/b>\u00a030th September 2025<\/li>\n<li class=\"ki-filled ki-check inline-block text-sm text-gray-700 leading-5.5 mb-1\" aria-level=\"1\"><b>Extended Deadline:\u00a0<\/b>31st October 2025<\/li>\n<li class=\"ki-filled ki-check inline-block text-sm text-gray-700 leading-5.5 mb-1\" aria-level=\"1\"><b>Applicable For:<\/b>\u00a0Businesses, professionals, and partnership firms required to conduct a tax audit<\/li>\n<li class=\"ki-filled ki-check inline-block text-sm text-gray-700 leading-5.5 mb-1\" aria-level=\"1\"><b>Reason for Extension:<\/b>\u00a0Consideration of requests from professional bodies and courts citing disruptions and practical challenges faced by taxpayers<\/li>\n<\/ol>\n<h2><span style=\"color: #333399;\"><strong>Who are liable for tax audit?<\/strong><\/span><\/h2>\n<p><strong><em>Under Section 44AB:<\/em><\/strong><\/p>\n<ol>\n<li>Businesses with annual<strong> turnover exceeding \u20b91 crore<\/strong> are required to undergo a tax audit.<\/li>\n<li>If <strong>cash receipts<\/strong> or payments do <strong>not exceed 5%<\/strong> of total <span style=\"color: #333300;\">receipts\/payments<\/span>, the turnover threshold increases to Rs 10 crore.<\/li>\n<li><strong>Professionals<\/strong> like doctors, lawyers, architects, or chartered accountants with annual income <strong>above \u20b950 lakhs<\/strong> must also undergo audits.<\/li>\n<\/ol>\n<ul>\n<li>Certain taxpayers under presumptive taxation schemes, including Section 44ADA, may also be subject to audits if conditions are met<\/li>\n<\/ul>\n<h3><img decoding=\"async\" class=\"an1\" draggable=\"false\" src=\"https:\/\/fonts.gstatic.com\/s\/e\/notoemoji\/16.0\/2705\/72.png\" alt=\"\u2705\" data-emoji=\"\u2705\" aria-label=\"\u2705\" \/>\u00a0<strong>Extended: 30th September \u279d 31st October 2025<\/strong><\/h3>\n<ul>\n<li><strong>Tax Audit Reports<\/strong>\u00a0(Forms 3CB-3CD \/ 3CA-3CD)<\/li>\n<li><strong>Trust Audit Reports<\/strong>\u00a0(Forms 10B \/ 10BB)<\/li>\n<li><strong>Slump Sale<\/strong>\u00a0(Form 3CEA)<\/li>\n<li><strong>Royalty Income of Non-Residents<\/strong>\u00a0(Form 3CE)<\/li>\n<li><strong>IFSC \/ Specified Fund<\/strong>\u00a0(Forms 10IK \/ 10IJ)<\/li>\n<li><strong>Section 80 Reports<\/strong>\u00a0(Forms 10CCB, 10DA \/ 10CCF, etc.)<\/li>\n<li><strong>MAT \/ AMT<\/strong>\u00a0(Forms 29B \/ 29C)<\/li>\n<\/ul>\n<h3><img decoding=\"async\" class=\"an1\" draggable=\"false\" src=\"https:\/\/fonts.gstatic.com\/s\/e\/notoemoji\/16.0\/26a0_fe0f\/72.png\" alt=\"\u26a0\ufe0f\" data-emoji=\"\u26a0\ufe0f\" aria-label=\"\u26a0\ufe0f\" \/>\u00a0<strong>Not Extended (as of now)<\/strong><\/h3>\n<p>a)\u00a0<strong>Renewal of 12A \/ 80G registrations<\/strong>\u00a0\u2013 remains due on\u00a0<strong>30th September 2025<\/strong><br \/>\nb)\u00a0<strong>Filing of ITRs due on 31st October 2025<\/strong> \u2013 no extension yet.<\/p>\n<p>For more information visit our website &#8211; <a href=\"https:\/\/amfos.in\">https:\/\/amfos.in<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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\u201326. The specified date has &hellip; <a href=\"https:\/\/amfos.in\/taxupdates\/2025\/09\/26\/cbdt-extends-tax-audit-report-filing-deadline-for-ay-2025-26\/\" class=\"more-link\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,22],"tags":[],"ppma_author":[53],"class_list":["post-119","post","type-post","status-publish","format-standard","hentry","category-income-tax-filing","category-tax-audit","entry"],"authors":[{"term_id":53,"user_id":1,"is_guest":0,"slug":"taxupdates_user","display_name":"Areful Mallick","avatar_url":"https:\/\/amfos.in\/taxupdates\/wp-content\/uploads\/2025\/09\/cropped-img19-96x96.png","author_category":"1","first_name":"Areful","last_name":"Mallick","user_url":"https:\/\/amfos.in\/","job_title":"CEO & Founder","description":"CEO &amp; Founder"}],"_links":{"self":[{"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/posts\/119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/comments?post=119"}],"version-history":[{"count":2,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/posts\/119\/revisions"}],"predecessor-version":[{"id":125,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/posts\/119\/revisions\/125"}],"wp:attachment":[{"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/media?parent=119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/categories?post=119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/tags?post=119"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/ppma_author?post=119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}