The income tax audit report due date has changed again. The Central Board of Direct Taxes (CBDT) extended the tax audit report due date extension to November 10, 2025. This update gives businesses extra time after the original October 31 deadline. Many companies faced pressure due to festivals and court orders. This article explains the new rules and what you need to do next.
- Why the Tax Audit Report Due Date Extension Happened
- New Deadlines After the Extension
- Who Benefits from the Tax Audit Report Due Date Extension?
- Steps to File Before the New Income Tax Audit Report Due Date
- Special Rules for Transfer Pricing Cases
- Penalties if You Miss the Income Tax Audit Report Due Date
- How Businesses Can Stay Compliant
Why the Tax Audit Report Due Date Extension Happened
The CBDT announced the tax audit report due date extension on October 29, 2025. The earlier deadline was October 31, 2025, for the financial year 2024-25. Several factors led to this change.
Businesses lost working days because of Diwali and Chhath Puja. Chartered accountants raised concerns about tight schedules. The Gujarat High Court played a key role. It directed the CBDT to maintain a one-month gap between the audit report and income tax return filing. This ruling forced the government to act quickly.
The income tax audit report due date now stands at November 10, 2025. This extension applies to most tax audit cases under Section 44AB.
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New Deadlines After the Extension
The tax audit report due date extension brings clear timelines. Here are the updated dates:
- Tax audit report (Form 3CA/3CB-3CD): November 10, 2025.
- Income tax return (ITR) for audit cases: December 10, 2025.
These dates give businesses ten extra days for the audit report. The ITR gets a full month after the new audit deadline. Plan your work to meet these cutoffs.
Who Benefits from the Tax Audit Report Due Date Extension?
Not every taxpayer needs this extension. The income tax audit report due date applies to specific groups. You must file a tax audit report if:
- Your business turnover exceeds Rs 1 crore (or Rs 10 crore with mostly digital transactions).
- Your profession’s gross receipts cross Rs 50 lakh (or Rs 75 lakh with digital receipts).
The tax audit report due date extension helps these entities. Small firms below the limits do not need to worry about audit reports.
Steps to File Before the New Income Tax Audit Report Due Date
Prepare early to avoid last-minute issues. Follow these simple steps:
- Collect all financial records for FY 2024-25.
- Appoint a qualified chartered accountant.
- Complete the audit and get Form 3CD ready.
- Upload the report on the e-filing portal by November 10, 2025.
- File your ITR by December 10, 2025.
Double-check details to prevent errors. The portal may see heavy traffic near the income tax audit report due date.
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Special Rules for Transfer Pricing Cases
The tax audit report due date extension does not cover all situations. Transfer pricing (TP) cases follow different rules.
- Form 3CEB remains due on October 31, 2025.
- If both tax audit and TP apply, file the TP report first.
- The regular tax audit report still gets the extension to November 10.
Businesses with international transactions must track both deadlines carefully.
Penalties if You Miss the Income Tax Audit Report Due Date
Late filing can lead to fines. Even with the tax audit report due date extension, missing November 10 invites penalties.
- Pay 0.5% of turnover or Rs 1.5 lakh, whichever is lower.
- Belated ITR after December 10 adds more fees.
File on time to stay safe. The extension is the final chance for compliance.
How Businesses Can Stay Compliant
The income tax audit report due date extension offers relief but demands action. Start preparations now. Coordinate with your auditor. Use the e-filing portal regularly.
Keep records organized throughout the year. This makes future audits easier. The tax audit report due date extension shows the government listens to feedback. Meet the new deadlines to avoid stress.
Businesses now have until November 10, 2025, for the audit report. Use this time wisely. Stay updated through official CBDT circulars. Compliance builds trust and saves money in the long run.
