The Central Board of Direct Taxes (CBDT) has announced an extension of key statutory filing deadlines for the Assessment Year 2025–26, offering welcome relief to taxpayers, professionals, and audit teams managing multiple compliance obligations.
As per the Press Release issued on 29th October 2025, the due dates for filing the Tax Audit Report and Return of Income have been extended, while the due date for Form 3CEB (Transfer Pricing Report) remains unchanged.
Revised Deadlines at a Glance
| Filing Type | Statutory Section | Original Due Date | Extended To |
|---|---|---|---|
| Tax Audit Report | Section 44AB | 31st October 2025 | 10th November 2025 |
| Return of Income | Section 139(1) | 31st October 2025 | 10th December 2025 |
| Form 3CEB (Transfer Pricing Report) | Section 92E | 31st October 2025 | No Extension |
Key Highlights
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The “specified date” for furnishing the Tax Audit Report under Section 44AB has been extended by 10 days, from 31st October 2025 to 10th November 2025.
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The due date for filing the Return of Income under Section 139(1) now stands extended to 10th December 2025, allowing additional time for audit completion and reporting synchronization.
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Importantly, Form 3CEB (Transfer Pricing Report) — required under Section 92E for international or specified domestic transactions — is not covered under this extension. The deadline continues to be 31st October 2025.
A formal notification/order under the Income-tax Act, 1961 is expected shortly to give statutory effect to the above extensions.
Professional Insight
This extension is a timely relief for audit and tax professionals navigating:
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Complex Form 3CD disclosures for AY 2025–26,
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Revised reporting requirements under Clause 44, foreign remittance, and GST reconciliation,
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Overlapping year-end statutory and income-tax deadlines.
However, businesses subject to transfer pricing regulations must remain alert — since no relaxation applies to Form 3CEB, compliance teams must still ensure:
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TP documentation and benchmarking reports are finalized well before 31st October 2025, and
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Form 3CEB is electronically filed within the statutory timeline to avoid penalties under Section 271BA.
Action Points for Taxpayers and Professionals
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Finalize Tax Audit documentation by 10th November 2025.
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Plan ITR filings accordingly to utilize the extended time up to 10th December 2025.
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Complete Form 3CEB filing and TP documentation before 31st October 2025 — since no extension has been notified.
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Monitor the CBDT website for the official notification or circular formalizing these extensions.
Press Release Date: 29th October 2025
Source: [CBDT Press Release — Due Date Extension AY 2025–26
