ITR Due Date Extension AY 2025-26 | CBDT Extends Deadline

Yet again, the Central Board of Direct Taxes (CBDT) has officially extended the ITR filing due dates for Assessment Year (AY) 2025–26.

Every year, the Income Tax Department sets a strict schedule for taxpayers to file their Income Tax Returns (ITR). However, this year, the deadlines were pushed multiple times due to factors like heavy portal traffic, pending audits, and continuous requests from taxpayers and professional bodies.

This extension brings much-needed relief for individuals and businesses alike. It gives them additional time to complete reports and filings without facing penalties or last-minute technical issues.

Is the Income Tax Due Date Extended?

Yes — Tax audit due date for AY 2025-26 has been extended, but only for taxpayers whose accounts are subject to audit.

What is the last date of filing ITR for AY 2025-26?

According to the latest CBDT notification release. So, the last date for filing Income Tax return in India for audit cases,

The ITR filing for the Tax audit due date for AY 2025-26 is 10th December 2025.
The Tax Audit Report must be submitted by 10th November 2025.

CBDT Date Extension Latest News: Tax Audit Due Date Extension Notification

The ITR filing start date for AY 2025-26 was April 1, 2025. On 29th October 2025, the CBDT issued Circular No. 15/2025, announcing the final extensions for AY 2025-26:

Tax Audit Report (Form 3CA-3CD / 3CB-3CD): 10th November 2025

ITR for audit-required taxpayers: 10th December 2025

This follows earlier extensions and High Court directives from Gujarat, Rajasthan, Karnataka, and Punjab & Haryana. The urgent need for extension came into the spotlight after these court orders.

The Tax Audit Due Date Extension Notification is released, highlighting the final ITR filing and report submission date.

Original ITR Filing Due Dates

Before the extensions were announced, the Income Tax Department had set the following original due dates for filing Income Tax Returns and submitting Audit Reports for Assessment Year (AY) 2025–26:

Non-audit ITR (Last date to file ITR 2025 for salaried employees, no business income): 31st July 2025

Tax Audit Report: 30th September 2025

ITR for audit cases (businesses, professionals under Section 44AB): 31st October 2025

The last date for filing Income Tax return in India is fixed every year. Whether it's the Tax audit due date extension FY 24-25 or any other previous years, it remains fixed unless extended by CBDT.

What is the last date of filing ITR for AY 2025-26: Revised Final ITR & Audit Deadlines

The CBDT officially extended the ITR and Tax Audit deadlines for Assessment Year (AY) 2025–26. After multiple extensions, here are the final deadlines for AY 2025-26:

Non-audit ITR: 16th September 2025 (closed)

Tax Audit Report: 10th November 2025

ITR for audit cases: 10th December 2025

Complete Timeline of Extensions (AY 2025-26 Only)

Non-audit ITR: 31st July -> 15th September 2025 -> 16th September 2025 (1-day extension due to portal crash)

Tax Audit Report: 30th Sep 2025 -> 31st October 2025 -> 10th November 2025

Audit ITR: 31st Oct 2025 -> 10th December 2025

Who Must Comply with the New Deadlines?

The extensions apply only to taxpayers requiring a tax audit under Section 44AB. This includes:

- Businesses with turnover above ₹1 crore (or ₹10 crore if cash transactions are less than 5%),

- Professionals with gross receipts exceeding ₹50 lakh,

- Partnership firms and LLPs are subject to audit.

Salaried individuals and others not requiring audit had to file their returns by 15th September 2025 — this deadline has not been extended further.

Can ITR be Filed After Due Date?

Since the ITR filing start date for AY 2025-26 was 1st April 2025, there is plenty of time for taxpayers to file their ITR within the given time frame. But what if you miss the last date for filing Income Tax return in India?

Yes, you can still file your ITR even after the due date, but it will be considered a belated return under Section 139(4) of the Income Tax Act.

Penalties for Missing the Extended Deadlines

Even with extensions, missing the last date for filing Income Tax return in India attracts penalties:

Tax Audit Report (after 10th November 2025): A penalty of 0.5% of turnover or ₹1.5 lakh (whichever is lower) under Section 271B.

ITR Filing (Audit Cases) (after 10th December 2025): A late fee of ₹5,000 (₹1,000 for small taxpayers) under Section 234F, plus 1% per month interest on unpaid tax under Section 234A.

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Conclusion

The Income Tax Return (ITR) and Audit deadlines for AY 2025–26 have been extended, giving much-needed relief to taxpayers and professionals. The non-audit taxpayers have time until 10th December 2025 to file ITR, with the Tax Audit Report due by 10th November 2025.

These extensions ensure smoother compliance and allow more accurate filing. Without the stress of last-minute portal issues or heavy audit workloads.

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