Floods Push CBDT to Delay Audit Date
New Delhi: The Central Board of Direct Taxes (CBDT) has extended the deadline for submitting audit reports under the Income-tax Act for the assessment year 2025-26. The new date is October 31, 2025, instead of September 30, 2025.
This extension applies to taxpayers covered by clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, for the previous year 2024-25.
Professional associations, including groups of chartered accountants, sent representations to the board. They pointed to challenges in completing audits on time due to floods and natural disasters in some regions, which affected business and professional work. Courts have heard this issue.
The Board stated that the e-filing portal functions without issues. Users have uploaded 402,000 tax audit reports by the end of September 24, 2025, including more than 60,000 on that day. More than 7.57 crore income tax returns were filed up to September 23, 2025.
The board decided on the extension after considering the representations from tax practitioners and their arguments in court.
The Department of Revenue, under the Ministry of Finance, oversees the Central Board of Direct Taxes as its primary administrative body for direct tax matters. It handles policy formulation and enforcement across the country through regional offices.
In recent years, similar extensions have occurred due to external factors. For the assessment year 2023-24, the tax audit deadline moved from September 30, 2023, to October 31, 2023, following requests related to heavy rainfall in states like Himachal Pradesh and Gujarat.
The Income-tax Department’s annual report for 2023-24 notes that over 8.5 crore returns were processed in the prior year, with audit compliance rates improving by 15 per cent through digital facilitation. This year’s extension aims to maintain that progress amid disruptions. A separate order will follow.
– global bihari bureau
