The Revenue Tax Division has prolonged the ITR submitting 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 transfer provides reduction amid business appeals and monsoon disruptions.
The Revenue Tax Division on Wednesday introduced an extension of the due date for submitting Revenue Tax Returns (ITRs) for the Evaluation Yr (AY) 2025–26. In keeping with a notification issued by the Central Board of Direct Taxes (CBDT), the brand new deadline for corporates and different taxpayers whose accounts require audit has been moved from October 31 to December 10, 2025.
CBDT notification brings reduction to companies
In its official notification, the CBDT said, “The due date of furnishing the Return of Revenue below sub-section (1) of Part 139 of the Revenue Tax Act, 1961, for Evaluation Yr 2025-26, which was earlier October 31, 2025, stands prolonged to December 10, 2025, within the case of assessees referred to in clause (a) of Clarification 2 to the sub-section.”
The Board has additionally revised the deadline for submitting audit stories below the Revenue Tax Act, 1961. The “specified date” for furnishing audit stories for the earlier yr 2024–25 has now been prolonged to November 10, 2025.
Earlier extensions and business appeals
As per current norms, entities comparable to firms, partnership companies, and proprietorships whose accounts are topic to audit are usually required to file their ITRs by October 31 annually. Particular person taxpayers and Hindu Undivided Households (HUFs), however, have a separate due date of July 31.
Following persistent requests from skilled and business our bodies, the CBDT had already prolonged the audit report submission date as soon as earlier – from September 30 to October 31, 2025. The most recent notification marks the second spherical of reduction for taxpayers combating compliance timelines.
Causes behind the newest extension
In keeping with tax professionals, a number of components comparable to heavy monsoon-related disruptions, floods and pure calamities in numerous areas have hampered well timed accounting and submitting actions. The federal government’s transfer to increase the deadlines goals to ease the compliance burden on affected taxpayers.
For particular person taxpayers, the federal government had already supplied reduction by extending their ITR submitting deadline twice – first from July 31 to September 15, after which to September 16, 2025. By the ultimate date, over 7.54 crore returns had been filed, with round 1.28 crore taxpayers making self-assessment tax funds.
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