The Central Board of Direct Taxes (CBDT) has extended the tax audit report filing deadline for Assessment Year 2025–26 from September 30 to October 31, 2025. The extension covers assessees under clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961, for the Previous Year 2024–25. This decision comes after appeals from chartered accountants and professional bodies, citing delays caused by floods and other natural disasters that affected timely completion of audits. Some cases had reached High Courts, prompting judicial review, leading to the CBDT granting additional time for compliance. Advertisement

Tax audit season is often marked by tight deadlines and growing compliance requirements. Chartered Accountants (CAs) and industry associations have repeate

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