The Income Tax Department has extended the ITR filing due date for AY 2025-26 to December 10 for corporates and audited entities, and the audit report deadline to November 10, 2025. The CBDT’s move offers relief amid industry appeals and monsoon disruptions.
The Income Tax Department on Wednesday announced an extension of the due date for filing Income Tax Returns (ITRs) for the Assessment Year (AY) 2025–26. According to a notification issued by the Central Board of Direct Taxes (CBDT), the new deadline for corporates and other taxpayers whose accounts require audit has been moved from October 31 to December 10, 2025.
CBDT notification brings relief to businesses
In its official notification, the CBDT 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.”
The Board has also revised the deadline for filing audit reports under the Income Tax Act, 1961. The “specified date” for furnishing audit reports for the previous year 2024–25 has now been extended to November 10, 2025.
Earlier extensions and industry appeals
As per existing norms, entities such as companies, partnership firms, and proprietorships whose accounts are subject to audit are typically required to file their ITRs by October 31 each year. Individual taxpayers and Hindu Undivided Families (HUFs), on the other hand, have a separate due date of July 31.
Following persistent requests from professional and industry bodies, the CBDT had already extended the audit report submission date once earlier – from September 30 to October 31, 2025. The latest notification marks the second round of relief for taxpayers struggling with compliance timelines.
Reasons behind the latest extension
According to tax professionals, several factors such as heavy monsoon-related disruptions, floods and natural calamities in various regions have hampered timely accounting and filing activities. The government’s move to extend the deadlines aims to ease the compliance burden on affected taxpayers.
For individual taxpayers, the government had already provided relief by extending their ITR filing deadline twice – first from July 31 to September 15, and then to September 16, 2025. By the final date, over 7.54 crore returns were filed, with around 1.28 crore taxpayers making self-assessment tax payments.
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