The Income Tax Return (ITR) filing deadline for audit cases is a crucial compliance date for businesses and professionals whose accounts are subject to audit under Section 44AB of the Income Tax Act, 1961. Each year, the Central Board of Direct Taxes (CBDT) may extend these due dates based on practical difficulties or system-related issues. For Assessment Year 2025-26 (Financial Year 2024-25), taxpayers have been closely watching for any official extension, especially due to representations from professional bodies and ongoing portal-related challenges. As of now, however, the due date for filing ITR in audit cases remains 31 October 2025, unless further notified by the CBDT.
✅ What the official deadlines currently are
- For taxpayers not required to undergo tax audit (individuals, HUFs, etc.): The due date was extended from 31 July 2025 to 15 September 2025 (and later to 16 September in one circular) by the Central Board of Direct Taxes (CBDT).
- For taxpayers required to get their accounts audited under Section 44AB: The due date remains as 31 October 2025.
- For taxpayers who are also required to furnish a report for international or specified domestic transactions (e.g., transfer pricing cases, Form 3CEB): The due date is 30 November 2025.
⚠️ Is there an extension beyond those dates?
- As of now, no formal extension has been announced by the CBDT for the ITR filing deadline for audit cases beyond 31 October 2025.
- There have been representations by professional bodies (e.g., Bombay Chartered Accountants’ Society, Nagpur Chamber of Commerce) requesting extension (some asking for deadline for audit‐cases ITRs to be moved to e.g. 30 November or 31 December 2025).
- Some media reports suggest the Gujarat High Court has ordered an extension to November 30, 2025 for audit‐cases. However this is a judicial direction, not yet a formal CBDT notification.
🔍 What this means for you (given your audit case interest)
Since you indicated you are contesting refund claims and are aware of audit and return‐filing issues, here are the key take‐aways:
- If your case falls under audit (i.e., accounts required to be audited under section 44AB), plan for a due date of 31 October 2025 unless and until any formal further extension is notified.
- Don’t rely solely on media or informal chatter about later deadlines — until CBDT issues a circular/notification, the official date is the one to adhere to.
- Given the requests and representations, be alert: if a CBDT notification comes, it may give further time. But as of now you should act as though 31 October is firm.
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Missing the deadline may lead to consequences: late‐fees under section 234F, loss of ability to carry forward certain losses, etc. Good to keep in mind.