Central Board of Direct Taxes (CBDT) issued Circular No. 14/2025 dated 25.09.2025 regarding Extension of timeline for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees.
F. No. 225/131/2025/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Circular No.14/2025 dated 25.09.2025
Subject: – Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees- reg.
The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act,1961 (the Act) hereby extends the ‘specified date’ for the assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act for furnishing of report of audit under any provisions of the Act for the Financial Year 2024-25 (relevant Assessment Year 2025-26) from 30th September, 2025 to 31st October, 2025.
(Dr. Indu Bala)
Deputy Secretary to the Government of India
Copy to:
- PS to F.M./PS to MoS (F).
- PS to Revenue Secretary.
- Chairman (CBDT)& All Members of CBDT.
- All Pr. CCsIT/CCsIT/Pr. DGsIT/DGSIT.
- All Joint Secretaries/CSIT, CBDT.
- Directors/Deputy Secretaries/Under Secretaries of CBDT.
- Web Manager, with a request to place the order on official Income-tax website.
- CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.
- JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
- The Institute of Chartered Accountants of India, IP Estate, New Delhi.
- All Chambers of Commerce.
- The Guard File.
(Dr. Indu Bala)
Deputy Secretary to the Government of India
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