Extension in submission of Audit Report for FY 2024-25 (AY 2025-26)

Central Board of Direct Taxes (CBDT) has extended date for filing various audit reports for the Previous Year i.e., FY 2024–25 (Assessment Year 2025–26) from 30th September 2025 to 31st October 2025 for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act.

12A entities which are required to file Form 10B or 10BB as the case maybe are benefited due to extension of submission deadline. The revised deadline is 31st October 2025 for FY 2024-25.

Please remember the deadline for submission of ITR 7 remains unchanged as 31.10.2025 for FY 2024-25 (AY 2025-26)

See the CBDT Press Release below

CS Sharad Bhargava

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