Will ITR Filing Due Date Be Extended for Audit Cases After CBDT’s Tax Audit Deadline Extension?

Current Position: Tax Audit vs ITR Due Date

• Original Due Dates:

  • Tax Audit Report: September 30, 2025

  • ITR for Tax Audit Cases: October 31, 2025

• Revised Due Date (as per CBDT press release, September 25, 2025):

  • Tax Audit Report: October 31, 2025

As of September 25, 2025 (7 PM), no separate notification has been issued by CBDT extending the ITR filing deadline beyond October 31, 2025.

Expert Opinions

Ashish Karundia, Chartered Accountant
“The extension only applies to audit report submission. Unless a separate CBDT notification is issued, the due date for filing ITR for taxpayers subject to audit remains October 31, 2025.”

S. Sriram, Lakshmikumaran & Sridharan Attorneys
“The 2020 amendment aligned audit report submission one month before ITR filing. Extending the audit report deadline alone does not automatically extend the ITR due date.”

Ashish Mehta, Partner, Khaitan & Co
“The due date for filing ITR for audit cases is October 31, 2025. Although the audit deadline has been extended, the ITR filing deadline remains unchanged unless CBDT issues a separate circular.”

Mihir Tanna, S.K. Patodia LLP
“With audit reports now due on October 31, 2025, it is understood that the ITR deadline could shift to November 30, 2025, in line with the Finance Bill 2020 changes.”

Why Another CBDT Notification Is Expected

While the audit deadline is now aligned with October 31, 2025, this creates a practical difficulty: taxpayers will have no gap between audit completion and return filing. Traditionally, the Income-tax Act provides at least one month between these two deadlines.

Therefore, experts widely expect CBDT to issue another notification formally extending the ITR filing due date for audit cases to November 30, 2025.

Other Extensions Announced

Along with the tax audit report, CBDT has also extended the due date for:

• Form 29B (for companies under MAT)

• Form 10B/10BB (for specified trusts)

• Form 10DA (for deduction under Section 80JJAA)

All these forms can now be filed up to October 31, 2025.

Conclusion

As of now, the ITR filing deadline for audit cases remains October 31, 2025. The extension announced by CBDT only covers tax audit reports. However, given the 2020 provisions and practical requirements, it is highly likely that CBDT will soon notify an extension of the ITR due date to November 30, 2025 for taxpayers subject to audit.

Taxpayers and professionals are advised to keep a close watch on CBDT’s official notifications for confirmation.