Good News for Taxpayers: ITR Filing Deadline for Audit Cases Extended Till 10-Dec

In a major relief for thousands of businesses and professionals across India, the Central Board of Direct Taxes (CBDT) has announced an extension for filing Income Tax Returns (ITR). This news comes just as the previous deadline was ending, giving a much-needed breathing space to taxpayers and their Chartered Accountants (CAs).

If you are a taxpayer whose accounts need to be audited, here are all the details you need to know about this important update.

The New Deadline: What You Need to Know.

Let’s get straight to the most important point. The CBDT has extended the due date for filing ITR and audit reports from October 31, 2025, to December 10, 2025.

This extension is for the Assessment Year 2025-26 (which covers the income you earned in the Financial Year 2024-25).

A Crucial Clarification: Who is This For?

It is very important to understand that this deadline extension is not for all taxpayers.

• This new date of December 10, 2025, is only for taxpayers who are required to get their accounts audited under the Income Tax Act.
• For most salaried individuals and those who do not require an audit, the deadline was July 31, 2025. That date has already passed, and this extension does not apply to them.

Why Did the Government Give This Extension?

This extension was not given easily. It came after pressure from several High Courts and representations from tax professionals who were facing genuine difficulties.

The High Courts of Gujarat, Punjab and Haryana, and Himachal Pradesh played a key role. They pointed out to the CBDT that there should be a reasonable gap of at least one month between the final date for submitting the tax audit report and the date for filing the ITR.

The previous deadline for both was October 31, 2025, which put immense pressure on CAs and taxpayers to complete complex audits and file returns on the same day. Understanding this practical difficulty, the CBDT issued the notification for this extension.

Who Needs a Tax Audit?

This brings up the most common question: “Do I even need a tax audit?” This extension is for you only if you fall into one of the categories below.

A tax audit is mandatory for:

• Businesses: If your total sales or turnover in the financial year (FY 2024-25) crossed ₹1 crore.
• Businesses (with high digital transactions): This limit is higher, at ₹10 crore, only if your total cash receipts and cash payments during the year were 5% or less of your total transactions.
• Professionals: If you are a doctor, lawyer, engineer, architect, or C.A., and your total gross receipts for the year were more than ₹50 lakh.

If your income falls in any of these groups, this December 10 extension applies to you.

What if You Miss Even the New Deadline?

The government gives extensions to help taxpayers file correctly, but missing the final deadline can be costly.

If a taxpayer who is required to get an audit done fails to submit the audit report by the due date (now December 10), a penalty can be applied under Section 271B of the Income Tax Act.

The penalty is 0.5% of the total sales or turnover, but it is capped at a maximum of ₹1,50,000. It is best to use this extra time wisely and finish your filing to avoid any penalty.

A Step-by-Step Guide to Filing Your Audited ITR.

Now that you have extra time, do not wait until the last minute. Here is a simple guide on how to complete your filing.

Step 1: Get Your Audit Report Ready.

This is the most important step. You must contact your Chartered Accountant (CA) immediately. They need to conduct the audit and prepare the audit report (Form 3CA/3CB and Form 3CD). This report must be filed on the e-filing portal by your CA.

Step 2: Collect All Your Documents.

Gather all your financial papers. This includes:

• Form 26AS, Annual Information Statement (AIS), and Tax Information Summary (TIS) (download these from the income tax portal).
• All your bank account statements.
• Your books of accounts (Profit & Loss account and Balance Sheet).
• GST returns (if you are registered for GST).
• Details of any loans, investments, or assets.

Step 3: Log in to the Income Tax Portal.

Go to the official e-filing website: https://www.incometax.gov.in/. Log in using your PAN as your User ID and your password.

Step 4: Select the Correct ITR Form.

Based on your audit, you will likely be filing ITR-3 (for individuals/HUF with income from business or profession) or ITR-5 / ITR-6 (for firms/companies). Your CA will guide you on the exact form.

Step 5: Fill in All Your Details.

The portal will have some pre-filled information from your AIS and Form 26AS. You must check this very carefully. You or your CA will need to fill in all the required details, especially:

• Your personal information.
• Your detailed Balance Sheet and Profit & Loss account.
• Details from your Tax Audit report (your CA will provide these).
• A full computation of your total income and the tax payable.

Step 6: Validate and Pay Any Tax Due.

After filling all sections, validate the return. The portal’s utility will check for any errors. It will then show your final tax liability (tax to be paid) or refund. If you have any tax due, you must pay it immediately using the “e-Pay Tax” option on the portal. You cannot file your return until all taxes are paid.

Step 7: File and E-Verify Your Return.

Once all tax is paid and the return is validated, click ‘Submit’. Your work is not finished yet. You must e-verify your return.

The easiest and fastest way to e-verify is using your Aadhaar OTP. You can also verify it through your net banking or Demat account. You have 30 days to e-verify, but it is always best to do it immediately after filing. Your return is not considered valid until it is e-verified.

This extension from October 31 to December 10, 2025, is a significant relief. It gives taxpayers and CAs the valuable time needed to file accurate returns. Our advice is simple: do not treat December 10 as the new deadline. Treat it as the last chance. Contact your CA today and get your audit and ITR filing completed well before the final date.

Disclaimer:

Please Note: The information provided in this article is for general informational purposes only. It is not intended as professional tax advice. All details are based on publicly available notifications and news reports as of the date of publication.

Tax laws are complex and subject to change. We strongly recommend that you consult with a qualified Chartered Accountant or tax professional for advice tailored to your specific financial situation before making any decisions. The author and this website are not responsible for any errors or omissions, or for any actions taken based on the information provided herein.

C.K. Gupta

Hello, I am C.K. Gupta Founder of Taxgst.in, a seasoned finance professional with a Master of Commerce degree and over 20 years of experience in accounting and finance. My extensive career has been dedicated to mastering the intricacies of financial management, tax consultancy, and strategic planning. Throughout my professional journey, I have honed my skills in financial analysis, tax planning, and compliance, ensuring that all practices adhere to the latest financial regulations. My expertise also extends to auditing, where I focus on maintaining accuracy and integrity in financial reporting. I am passionate about using my knowledge to provide insightful and reliable financial advice, helping businesses optimize their financial strategies and achieve their economic goals. At Taxgst.in, I aim to share valuable insights that assist our readers in navigating the complex world of taxes and finance with ease.