Income Tax Return Filing Due Date Extended: Now ITR can be filed till December 10, only these taxpayers will get the benefit...

If you haven't yet filed your Income Tax Return (ITR), there's some relief. The Central Board of Direct Taxes (CBDT) has extended the deadline for filing ITR for the financial year 2024-25, or Assessment Year 2025-26, from October 31 to December 10, 2025. This gives taxpayers an additional 40 days. Furthermore, the deadline for filing audit reports has also been extended from October 31 to November 10, 2025.

The CBDT has taken this decision in response to demands from taxpayers, auditors, and professionals to ensure timely and penalty-free returns.

ITR

This extension applies only to taxpayers covered under clause (a) of Explanation 2 to Section 139(1)—that is, those whose accounts are audited. The CBDT has clarified that a formal notification will be issued soon.

New Dates at a Glance
Filing Type: Earlier Due Date: Extended Due Date Applicable For:
Audit Report Submission: 31st October 2025 - 10th November 2025
Businesses & Professionals whose accounts are audited

ITR Filing (AY 2025-26): 31st October 2025 - 10th December 2025
Assessees covered under clause (a) of Explanation 2 to Section 139(1)

Who can file late, and who benefits?
This relief is primarily for taxpayers whose accounts are mandatory to be audited—e.g.,

Large Business Firms
Corporates
Professionals (CAs, doctors, architects, etc.)
Partnership Firms
These taxpayers were previously required to submit audit reports by September 30 and file ITR by October 31. But now the CBDT has extended both deadlines to November 10 for audit reports and December 10 for ITRs.

Why did the CBDT extend the dates?

According to the CBDT's press release, "In view of the demand from taxpayers and professionals, the deadlines for ITR filing and audit reports have been extended to facilitate compliance and prevent unprepared filing." Festivals, holidays, and complex audit procedures were ongoing in many states, causing delays in tax filing. The government has provided this relief, stating that this will improve tax compliance and maintain the quality of audit work.

AY 2025-26: Which financial year is this change applicable to?
This extension is for Assessment Year 2025-26 (i.e., financial year 2024-25). This period covers income between April 1, 2024, and March 31, 2025. This means that those who earned income in this financial year will now be able to file their ITR by December 10th.

Rules related to late filing and penalties
The CBDT has also clarified that returns filed by December 10th, 2025, will be considered on-time filing. This means there will be no late fees or penalties. However, if a taxpayer files after December 10th, they will be subject to late fees under Section 234F.

Filing Date Status Penalty
No on-time penalty until December 10, 2025
Belated return after December 10, 2025, ₹5,000 (or ₹1,000 if income is less than ₹5 lakh)

What the CBDT Press Release Said
In its official press release (dated October 29, 2025), the CBDT stated that “The due date for furnishing the Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2025-26, which is October 31, 2025, is hereby extended to December 10, 2025.” “The specified date for furnishing the audit report is extended from October 31, 2025, to November 10, 2025.”

This means that the deadlines for both the audit report and the ITR have now been explicitly extended.

The deadline was extended last year as well.
This is not the first time the CBDT has extended the deadline. Last year (AY 2024-25), the CBDT extended the audit report deadline from September 30th to October 31st and the ITR deadline from October 31st to November 30th. Similar relief has been granted to taxpayers this time to provide adequate time for auditors and business owners.

Conclusion
This CBDT decision brings relief to taxpayers. Audit reports can now be filed by November 10th, and ITRs by December 10th. This move will not only simplify compliance but also improve audit quality and data accuracy. These 40 days could prove crucial for taxpayers who were unable to file their returns due to time constraints.

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