No Extension for TP Audit Cases!

Current position — reviewed 22 August 2026

The extension discussed below related to AY 2025-26. For the cycle now running, work to the following dates.

• AY 2026-27: return due 31 July 2026 for individuals without audit and 31 August 2026 for non-audit business and professional cases.
• AY 2026-27: tax audit report due 30 September 2026 and the return due 31 October 2026.
• AY 2026-27 transfer pricing cases: Form 3CEB and the return are due by 30 November 2026 — as before, a general extension for audit cases does not automatically move this date.
• Belated or revised returns for AY 2026-27 may be filed up to 31 December 2026.

By CA SURAJ SONI | October 30, 2025

The Central Board of Direct Taxes (CBDT) recently extended the due dates for filing Income Tax Returns (ITR) and Tax Audit Reports for certain categories of taxpayers for Assessment Year (AY) 2025–26.

However, not all taxpayers benefit from this extension. In particular, cases involving Transfer Pricing (TP) audits remain unaffected — meaning their original deadlines continue to apply.

Here’s a detailed breakdown to help you understand what has changed — and what hasn’t.

What CBDT Has Extended

The CBDT has extended the due date for filing the Return of Income under Section 139(1) for assessees covered under clause (a) of Explanation 2 of that section — primarily those subject to tax audit (non-TP cases).

• Original ITR due date: 31 October 2025
• Extended ITR due date: 10 December 2025

Similarly, the ‘specified date’ for filing the Tax Audit Report (Form 3CA/3CB–3CD) for these cases has also been extended:

• Original Tax Audit due date: 30 September 2025

Extended Tax Audit due date: 10 November 2025

Who Is Covered Under Clause (a)

Clause (a) of Explanation 2 to Section 139(1) applies to taxpayers whose accounts are required to be audited under the Income-tax Act or any other law but who are not subject to Transfer Pricing (TP) audit.

In simple terms, if your business requires a statutory or tax audit but does not have international or specified domestic transactions, you fall under this category — and you get the benefit of the extension.

No Relief for Transfer Pricing (TP) Cases

Clause (aa) of the same section covers Transfer Pricing (TP) cases, i.e., taxpayers required to furnish Form 3CEB under Section 92E.

For these assessees, the CBDT’s latest notification does not extend the deadlines.
This means the original due dates continue to apply as follows:

So, taxpayers with international transactions or specified domestic transactions must still adhere to these deadlines, unless a separate notification extends them later.

Simplified Summary

Why It Matters

Many taxpayers and professionals initially assumed the extension applied universally.
However, the CBDT’s press release clearly specifies that the extension is only for clause (a) cases — not for TP cases under clause (aa).

Failing to recognize this distinction may lead to late filing penalties, interest under Section 234A/B/C, and potential disallowances of expenses in audit reports.

Key Takeaway

If your case does not involve Transfer Pricing, you now have time till 10 December 2025 for ITR filing.

If your case involves Transfer Pricing (Form 3CEB), your Tax Audit and ITR deadlines remain 31 October 2025 and 30 November 2025, respectively.

Taxpayers should verify their category and ensure timely submission to avoid compliance issues.