CBDT extends due date for furnishing Return of Income for the Assessment Year 2025-26 under the Income-tax Act, 1961 (the Act)

The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025.

The ‘specified date’ of furnishing of the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, originally due on 30th September, 2025, was extended to 31st October, 2025. The Central Board of Direct Taxes has decided to further extend the said ‘specified date’ from 31st October 2025 to 10th November 2025.

A formal order/notification to this effect is being issued separately.

(V. Rajitha) Commissioner of Income Tax (Media & Technical Policy) & Official Spokesperson, CBDT

TAX CONCEPT

Tax Concept is a dedicated team of financial writers, legal analysts, and tax professionals committed to breaking down complex Indian corporate updates. From real-time GST amendments and crucial Income Tax judgements to EPFO schemes and corporate law updates, TaxConcept serves as a reliable, authoritative guide for chartered accountants, businesses, and everyday taxpayers seeking absolute compliance clarity.