Tax Audit Due Date Extended to October 31, 2025

The Central Board of Direct Taxes (CBDT) has extended the tax audit filing deadline from September 30, 2025 to October 31, 2025 through Circular No. 14/2025 dated September 25, 2025. This one-month extension applies to all taxpayers required to file audit reports under Section 44AB and other audit provisions for Assessment Year 2025-26 (Previous Year 2024-25). The extension was granted following representations from professional associations citing difficulties faced by taxpayers and practitioners, including disruptions caused by floods and natural calamities in certain parts of the country.

As a result of this extension, both the tax audit report filing and the corresponding income tax return filing for audit cases now fall on the same date: October 31, 2025. Failure to file audit reports by this deadline will attract penalties under Section 271B (0.5% of total sales/turnover or ₹1,50,000, whichever is less). A.R. Trawadi & Associates can assist with comprehensive tax audit services, including preparation of financial statements, audit reports (Form 3CA/3CB and 3CD), and timely ITR filing. Contact us for professional assistance to ensure full compliance.