The Income Tax Department has extended the deadline for filing the Tax Audit Report for the Financial Year 2024-25 from September 30 to October 31, 2025. This decision by the CBDT, considering the demands from Chartered Accountants and professional organizations, court orders, and time constraints, will provide significant relief to millions of taxpayers and auditors.
Tax audit report: Providing relief to taxpayers and auditors, the Income Tax Department has extended the deadline for filing the Tax Audit Report for the Financial Year 2024-25 by one month. This report can now be filed until October 31, 2025, whereas the previous deadline was September 30. The CBDT took this decision following appeals from Chartered Accountant institutions and professional bodies, as well as orders from the Rajasthan and Karnataka High Courts. This move will provide significant relief to millions of taxpayers and auditors who are facing challenges due to time constraints and heavy workload.
Relief from deadline extension
The CBDT's decision has provided significant relief to millions of taxpayers and Chartered Accountants. Previously, only 15 days were allotted for filing the Tax Audit Report, as the deadline for Income Tax Returns was set for September 15. It was practically impossible to prepare millions of reports in such a short period. Now, with an additional month's extension, the pressure to complete the audit process will be considerably reduced.
Work was challenging in a short timeframe
Every year, companies, trusts, and various business entities are required to submit their Tax Audit Reports by September 30. This year, circumstances were different. Natural disasters in several states had slowed down the pace of work. On average, approximately 4 million Tax Audit Reports are filed across the country. However, as of September 23, 2025, only 0.4 million reports had been submitted. In this situation, filing the remaining 3.6 million reports in just a few days seemed impossible.
The CBDT received numerous pleas from Chartered Accountant institutions and professional organizations nationwide. The reasons cited included time constraints, the impact of natural disasters, and work pressure. Professionals argued that it was not feasible to accurately prepare audit reports within such a limited timeframe. This was the primary reason why the government had to extend the deadline.
Impact of High Court orders
The judiciary also played a significant role in this matter. The Jodhpur bench of the Rajasthan High Court directed the CBDT to extend the deadline for filing Tax Audit Reports until October 31, 2025. This order was issued in response to a petition filed by the Jodhpur Tax Bar Association. Similarly, the Karnataka High Court also granted relief on a petition by the Karnataka State Chartered Accountants Association and directed the extension of the deadline. These judicial orders had a direct impact on the CBDT's decision.
Date extended under the Income Tax Act
The CBDT has taken this decision under Clause (a) of Explanation 2 to Section 139(1) of the Income Tax Act, 1961. This means the decision has been made entirely in accordance with legal provisions. Following this change, both taxpayers and auditors will now have ample time to file their reports.
Rapid progress on e-filing portal
The CBDT has also clarified that the income tax e-filing portal is fully active and functioning without any technical glitches. According to board data, as of September 24, 2025, 0.402 million Tax Audit Reports had been successfully uploaded. On September 24 alone, over 60,000 reports were filed. Furthermore, by September 23, more than 75.7 million Income Tax Returns had been filed. These figures indicate that taxpayers are extensively using the portal, and the report filing process is continuously progressing.
Taxpayers and professionals have welcomed this decision by the government. They stated that the extension of the deadline would provide them with an opportunity to complete their work more effectively. Chartered Accountants believe that this will also enhance the quality of reports and ensure that all procedures are completed on time.
