CBDT extends return filing deadline for audit cases to December 10

The Central Board of Direct Taxes (CBDT) has extended the due date for filing income-tax returns for the assessment year (AY) 2025–26 to December 10, 2025, for taxpayers whose accounts are required to be audited under the Income-tax Act, 1961. The earlier deadline for such assessees was October 31, 2025.

 

In a statement issued on Wednesday, the CBDT said the decision was taken under sub-section (1) of Section 139 of the Act in respect of assessees referred to in clause (a) of Explanation 2 to that section.

 

The Board has also extended the due date for furnishing the tax audit report for the previous year 2024–25 from October 31, 2025, to November 10, 2025. Originally, the specified date for filing the audit report was September 30, 2025, which had earlier been extended to October 31.

 

This relief applies to entities such as companies, firms, and professionals whose accounts are subject to audit under the Income-tax Act or any other law. The CBDT said a formal notification giving effect to the revised deadlines will be issued separately.

 

However, tax experts pointed out that the press release appears to have missed granting relief to taxpayers covered under transfer pricing (TP) provisions.

 

“As per the press release, the due dates have been extended only for assessees specifically referred to in clause (a) of Explanation 2 to Section 139(1) of the Income-tax Act. Clause (a) specifically excludes assessees covered under transfer pricing provisions,” said Gaurav Makhijani, senior tax advisor, Roedl & Partner.

 

“This effectively means that cases requiring a transfer pricing audit (Form 3CEB) continue to have a return filing due date of November 30, 2025, even though they have higher compliance requirements. It would be desirable for the CBDT to re-examine this aspect and consider extending the due date for all returns uniformly to December 10, 2025, to ensure parity across taxpayer categories,” Makhijani added.

 

Currently, a foreign company not subjected to tax audit and not covered under transfer pricing (TP) provisions would have a filing deadline of December 10, 2025, whereas another foreign company having international transactions (and therefore subject to a TP audit) must still file by November 30, 2025.