In a major relief to taxpayers across India, the Central Board of Direct Taxes (CBDT) has once again stepped in to provide flexibility during the tax filing season. The CBDT extends ITR filing deadline for companies and other taxpayers who are required to get their accounts audited, moving the new due date to December 10, 2025. This decision gives professionals and businesses much-needed breathing space to ensure accurate and timely compliance.
The CBDT extends ITR filing deadline following growing concerns from taxpayers, chartered accountants, and audit professionals about the limited time available for completing audits and filing returns. The extension aims to reduce the pressure on the financial community and promote smoother compliance with tax regulations.
What the CBDT Notification Says
According to the official notification, the CBDT extends ITR filing deadline for the Assessment Year (AY) 2025-26.
Originally, the due date for companies and other audited taxpayers was October 31, 2025. After multiple appeals from professional bodies and trade associations, the CBDT decided to extend the deadline to December 10, 2025.
The notification clarifies that the extension applies to the following categories:
- Companies whose accounts are subject to audit under the Income Tax Act, 1961
- Partners of firms whose accounts require audit
- Taxpayers who must furnish transfer pricing reports under Section 92E
This official move ensures that businesses and individuals with audit requirements have adequate time to complete their filings without rushing against tight timelines.
Reason Behind the Extension
The CBDT extends ITR filing deadline almost every year when there are technical, procedural, or administrative challenges that affect timely filing. In 2025, several reasons prompted the extension:
- Delays in finalizing audited financial statements
- Technical issues on the e-filing portal
- Requests from chartered accountants and professional bodies for more time
- The government’s intent to ease compliance pressure during a busy audit season
By extending the deadline, the CBDT ensures that taxpayers can submit accurate and complete returns, reducing the risk of errors and penalties.
Who Benefits from the Extension
The extended deadline brings relief to a wide range of taxpayers, including:
- Companies and LLPs required to undergo statutory audits
- Professionals and firms covered under Section 44AB of the Income Tax Act
- Taxpayers engaged in international or specified domestic transactions requiring transfer pricing documentation
- Partners of audited firms, whose individual ITR filing depends on the firm’s audit completion
The extension also helps chartered accountants, tax consultants, and finance teams manage their workload efficiently and ensure higher accuracy in tax filings.
Impact on Tax Compliance
The decision that the CBDT extends ITR filing deadline is widely welcomed by businesses and financial professionals. It promotes better compliance by allowing sufficient time to finalize records and verify data before filing. This move is also expected to reduce technical bottlenecks on the income tax portal as the filing rush spreads over a longer period.
Experts, however, still advise taxpayers to file their returns well before the deadline. Early filing not only helps avoid last-minute issues but also ensures faster refund processing and smoother compliance.
Key Points at a Glance
| Particulars | Previous Due Date | Extended Due Date |
|---|---|---|
| Filing of Tax Audit Report | 30th September 2025 | 31st October 2025 |
| Filing of ITR (Audited Cases) | 31st October 2025 | 10th December 2025 |
Conclusion
The government’s decision where the CBDT extends ITR filing deadline to December 10, 2025, is a welcome step that demonstrates its understanding of the challenges faced by taxpayers and audit professionals. It provides additional time for accurate reporting and ensures compliance without unnecessary stress.
Taxpayers should take advantage of this extended window to complete their ITR filing in advance and avoid the last-minute rush. This proactive approach ensures error-free submissions, timely refunds, and full compliance with India’s income tax laws.
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