Notification / Circular No – Press Release dated October 29, 2025
Applicable Act/Rule: Income-tax Act, 1961
Applicable Section/Rule: Section 139(1) and Explanation 2(a) thereto
5The Central Board of Direct Taxes (CBDT), Ministry of Finance, has granted a further extension for filing of Income Tax Returns (ITR) and Tax Audit Reports (TAR) for Assessment Year 2025-26. This decision follows continuing challenges faced by taxpayers and professionals in meeting compliance timelines despite the previous relief granted on September 25, 2025
CBDT, through its press release dated October 29, 2025, has extended the due date for furnishing the Return of Income under Section 139(1) of the Income-tax Act, 1961 for assessees referred to in clause (a) of Explanation 2—from October 31, 2025 to December 10, 2025.
Similarly, the ‘specified date’ for furnishing the Tax Audit Report for the Previous Year 2024-25 (Assessment Year 2025-26), which was earlier extended from September 30, 2025 to October 31, 2025 (vide CBDT Press Release dated September 25, 2025, published on 1-Comply), has now been further extended to November 10, 2025.
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