10th December ITR Deadline Is Here—Key Things You Must Know

Income Tax Due Date Extension Latest News 2025!

The countdown is about to come to an end. The Income Tax Return (ITR) filing deadline for tax audit assessees is almost here. The final Tax audit due date FY 23 24 is set for 10th December 2025. This final deadline is already the result of 1 extension! So, there's no room for delays.

Missing this deadline can lead to penalties, interest, and other complications, so it's crucial to stay prepared. Therefore, it's crucial to know all the details before the filing, who needs to file, important essentials like Digital Signature Certificates (DSC), common pitfalls, and expert tips to file smoothly without stress.

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Income Tax Due Date Extension Latest News 2025: Earlier Extension & Current Scenario

Originally, the ITR filing dates for AY 2025‑26 were as follows:

Non‑audit ITR: 31st July 2025

Tax Audit Report: 30th September 2025

Audit ITR: 31st October 2025

All three of these deadlines faced multiple extensions to reach the finalized last date to file ITR 2025.
To keep it simple and avoid confusion:

Tax audit due date extension latest news

- The deadlines for Non‑audit ITR and Tax Audit Report are already over.

- The 10th December 2025 date now stands as the final deadline for Audit ITR — no further extension is expected.

This makes it crucial for audit‑case taxpayers to plan and file on time, as last-minute rushes can cause portal delays, DSC issues, and errors in submission.

Who Needs to File by This Deadline?

The 10th December 2025 ITR deadline is specifically for taxpayers whose accounts are subject to tax audit under Section 44AB.

1. Businesses and Firms: Any business (proprietorship, partnership, or LLP) whose turnover exceeds the audit threshold (currently ₹1 crore for businesses, ₹50 lakh for professionals).

2. Professionals: Professionals like doctors, lawyers, consultants, or freelancers whose gross receipts exceed the audit limit.

3. Companies under Audit: Private and public limited companies required to have their accounts audited.

4. Other Audit‑Assessees: Anyone required to get their books of accounts audited due to statutory or regulatory requirements.

Note: If your accounts are not subject to audit, this deadline does not apply. You would have already filed your Non‑audit ITR.

What Happens If You Miss the Deadline?

Missing the 10th December 2025 (Tax audit due date FY 24-25) deadline for audit‑case ITR filing can have serious consequences.

Late Filing Fees (Section 234F):

- If you file after the deadline, you may have to pay a late fee.

Interest on Tax Due (Section 234A/234B/234C):

- Any unpaid tax will attract interest from the original due date, increasing your liability.

Loss Carry-Forward Restrictions:

- If you have business or capital losses, missing the deadline may prevent you from carrying forward losses to set off against future profits.

Why DSC for Income Tax Is Important at This Stage?

For taxpayers under audit, a Digital Signature Certificate (DSC) is not just a formality — it's mandatory for filing your ITR. Here's why it matters:

1. Mandatory for Audit ITR Filing:
Tax audit reports and audit‑case ITRs cannot be filed without a valid DSC for Income Tax.

2. Legal Validity:
DSC ensures that your e‑filed return is digitally authenticated, which is legally required for audit‑case filings.

3. Smooth Filing Experience:
Having a ready DSC allows you to submit your return confidently, avoiding portal errors and multiple submissions.

Pro Tips for ITR Filing Without Stress

Here are the tips to use while you are filing for ITR. Here are some practical tips:

1. Check Your DSC Early: Make sure your DSC is active, mapped correctly, and not expired.

2. Match Your Numbers: Ensure your books, financials, and Tax Audit Report are fully aligned.

3. Verify 26AS, AIS & TDS: Fix any mismatches before filing to avoid future notices.

4. Avoid Peak Portal Hours: File during non-peak times for a smoother experience.

5. Confirm Audit Report Submission: Your CA must upload and approve the audit report first.

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Final Words

Tax audit due date extension latest News!

So now you know all about the last date for filing Income Tax return in India. With the 10th December (according to the tax audit due date extension notification) deadline approaching, audit-case taxpayers need to stay proactive. The earlier extensions are already behind us, and this date now stands as the final cut-off. Make sure your documents are ready, your DSC is active, and your audit report is properly submitted. If you still need a Digital Signature for filing, Capricorn CA provides reliable and compliant Class 3 DSCs to help you complete your ITR smoothly.

Filing a little early can save you from portal issues, penalties, and last-minute stress.

Stay prepared, stay ahead—and file on time.

FAQ: ITR Filing Deadline 2025

1. Is the due date for ITR extended?

Yes, the ITR due date for audit-case taxpayers was extended earlier and the final deadline is now 10th December 2025. No new extension has been announced after this.

2. What is the last date for ITR 2025?

For assessees whose accounts are subject to audit, the last date to file ITR for AY 2025-26 is 10th December 2025.

3. What if we miss the ITR deadline?

You may face late filing fees, interest on tax, loss-carry-forward restrictions, and possible delays in refunds.

4. What is the deadline for income tax returns?

For audit cases (Tax audit due date FY 24-25), the deadline is 10th December 2025. Non-audit deadlines have already passed.

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

2. Tax Audit Report: 10th November 2025 (closed)

3. ITR for audit cases: 10th December 2025 (soon to be closed)

4. Is there a deadline for your tax return?

Yes. Every taxpayer has a prescribed due date based on their category. For audit-case taxpayers, it is 10th December 2025 for this cycle.