CBDT Extends Income Tax Return Filing Deadline to December 10 for Companies and Audited Taxpayers

The Income Tax Department has extended the deadline for filing Income Tax Returns (ITRs) for the Assessment Year (AY) 2025-26. Companies and taxpayers requiring audited accounts now have until December 10, 2025, to submit their returns, moved from the previous October 31, 2025 deadline.

According to the Central Board of Direct Taxes (CBDT), the deadline for submitting audit reports has also been pushed to November 10, 2025, from the earlier October 31 date.

Under the Income Tax Act provisions, entities requiring account audits - including companies, partnership firms, and proprietorships - were originally mandated to file returns by October 31. For individuals and Hindu Undivided Families (HUFs), the standard deadline was July 31.

The CBDT officially announced this extension for tax returns under sub-Section (1) of Section 139 of the Act for Assessment Year 2025-26 through their official communication channels.

Previously on September 25, the department had already granted a one-month extension for audit report submissions to October 31. This additional relaxation comes in response to requests from industry associations and professional bodies.

These extension requests cited operational disruptions caused by floods and natural calamities in multiple regions, which significantly impacted regular business functions and compliance activities.

For individual taxpayers, the ITR filing deadline for AY 2025-26 had also seen extensions - initially from July 31 to September 15, and subsequently to September 16. By the final deadline, 7.54 crore ITRs had been successfully filed, with 1.28 crore taxpayers having paid self-assessment tax.