ITR Filing Deadline Extended for Corporates and Audited Cases
The Income Tax Department has extended the deadline for filing Income Tax Returns (ITRs) for Assessment Year 2025-26 for corporates and taxpayers requiring audit from October 31 to December 10, 2025.
Key Takeaways
- New ITR filing deadline: December 10, 2025 (extended from October 31)
- Applies to companies, partnership firms, and taxpayers requiring audit
- Audit report submission deadline extended to November 10, 2025
Official CBDT Notification
The Central Board of Direct Taxes (CBDT) issued an official notification confirming the extension. The Board stated:
“The due date of furnishing the Return of Income under sub-section (1) of Section 139 of the Income Tax Act, 1961, for Assessment Year 2025-26, which was earlier October 31, 2025, stands extended to December 10, 2025, in the case of assessees referred to in clause (a) of Explanation 2 to the sub-section.”
Revised Audit Report Timeline
The CBDT has also extended the deadline for submitting audit reports for the previous year 2024-25. The new “specified date” for furnishing these reports is now November 10, 2025.
Background and Previous Extensions
Under standard regulations, companies and businesses requiring audit must file ITRs by October 31 annually, while individual taxpayers and HUFs have a July 31 deadline.
This marks the second extension following industry appeals. The CBDT had previously moved the audit report submission date from September 30 to October 31, 2025.
Reasons for Extension
Tax professionals attribute the extension to several challenges including monsoon disruptions, floods, and natural calamities affecting accounting activities across various regions. The government aims to reduce compliance pressure on affected taxpayers.
Individual Taxpayer Relief
Individual taxpayers received earlier relief with two deadline extensions – from July 31 to September 15, and then to September 16, 2025. Final data shows over 7.54 crore returns were filed, with approximately 1.28 crore taxpayers making self-assessment tax payments.
