The Central Board of Direct Taxes (CBDT), the authority that administers direct taxes in India.The deadline for submitting different audit reports (such as tax audit reports) for Assessment Year (AY) 2025–2026 as stipulated by the Income-tax Act, 1961. Originally scheduled for September 30, the deadline has been moved to October 31, 2025.
Why was it extended?
Professional bodies (like chartered accountants’ associations) requested an extension.
They pointed out that taxpayers and professionals were struggling to complete audits on time.
CBDT considered these concerns and gave everyone more time.
Who benefits?
Taxpayers who need to get their accounts audited.
Chartered accountants and audit firms who prepare and file these reports.
According to the Income-tax Department, there are no significant technical problems with the e-filing platform.
By September 24, 2025:
4.02 crore Tax Audit Reports (TARs) were already uploaded.
On September 24 alone, 60,000 TARs were filed.
Up to September 23, 7.57 crore Income Tax Returns (ITRs) were filed.
Even though the portal is stable, the CBDT extended the deadline because taxpayers and professionals faced practical challenges beyond their control (not technical glitches).
Who Needs a Tax Audit (Section 44AB of the Income-tax Act)?
Businesses
If your annual turnover is more than ₹1 crore, you need a tax audit.
But, if your cash transactions (cash sales/receipts + cash expenses/payments) are 5% or less, the turnover limit goes up to ₹10 crore.
This encourages businesses to go digital instead of dealing in cash.
Professionals
If you are a doctor, lawyer, architect, chartered accountant, etc., and your gross receipts exceed ₹50 lakh in a year, you must get a tax audit done.
Presumptive Taxation Cases
Some taxpayers opt for presumptive taxation (like under Section 44ADA for professionals).
If they don’t follow the scheme rules (for example, they declare lower income than required), they may also need a tax audit.