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    Tax Audit Report Due Date 2025: Will CBDT Announce an Extension? Latest Updates

    1 hour ago

    Tax Audit Report Due Date 2025: Will CBDT Announce an Extension? Latest Updates

    Current Official Deadlines for AY 2025-26

    The Central Board of Direct Taxes (CBDT) has fixed the following compliance dates for Assessment Year 2025-26:

    Income Tax Return (ITR) – Non-audit cases: 15 September 2025

    Tax Audit Report (TAR) under Section 44AB: 30 September 2025

    As of now, no extension notification has been issued by CBDT, and these dates remain legally binding.

    Why Are Extensions Being Demanded?

    Despite the official calendar, tax practitioners and trade associations across India are urging the Finance Ministry to extend the deadlines. The primary reasons include:

    Compressed compliance window – Only 15 days separate the ITR (non-audit) due date from the tax audit deadline.

    Technical glitches – Professionals continue to face slow validation errors, portal crashes, and difficulty uploading TARs.

    Increased reporting requirements – New disclosures in TAR and ITR forms are consuming more preparation time.

    Overlapping compliances – GST filings, festive season schedules, and regional disruptions (like floods in Gujarat) have worsened workload pressure.

    Representation by Professional Bodies

    Sales Tax Bar Association (STBA)

    Requested extending the TAR deadline to 15 November 2025.

    Bombay Chartered Accountants’ Society (BCAS)

    Pointed out persistent ITR portal glitches and enhanced reporting needs.

    Demanded deadline relief for tax audit reports, ITR in audit cases, and Form 3CEB (transfer pricing).

    KSCAA, ATBA, and ICAI-CIRC

    Collectively appealed for TAR and ITR (audit cases) deadlines to be moved to 15 October 2025.

    Gujarat Chamber of Commerce and Industry (GCCI)

    Proposed shifting:

    Non-audit ITR to 30 October 2025

    Audited returns to 31 December 2025

    Odisha AOTAA & Jodhpur Tax Bar Association

    Suggested:

    ITR (non-audit) → 30 September 2025

    TAR → 31 October 2025

    TAR-linked ITR → 30 November 2025

    Summary of Current vs Proposed Dates

    Filing Type Current Due Date Proposed Extensions
    ITR (non-audit cases) 15 Sep 2025 30 Sep 2025 / 30 Oct 2025
    Tax Audit Report (TAR, Sec 44AB) 30 Sep 2025 15 Oct 2025 / 31 Oct 2025 / 15 Nov 2025
    ITR (with TAR) 31 Oct 2025 (default) 30 Nov 2025 / 31 Dec 2025

    What Can Taxpayers Expect?

    So far, CBDT has not extended the deadline, but the mounting pressure from chartered accountant bodies, trade chambers, and tax associations suggests a high likelihood of relaxation.

    In previous years, CBDT has often extended deadlines at the last moment due to technical issues and administrative difficulties. This year, similar conditions exist, making an official extension announcement possible.

    Final Word

    For now, businesses and professionals should work towards the existing 30 September 2025 deadline while staying alert for government notifications. Any extension—if announced—will provide much-needed relief, but until then, statutory compliance must continue as per the notified schedule.

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