📌 Introduction
Income Tax Audit Report AY 2025-26 :- हर साल Income Tax filing और Tax Audit report submission businesses और professionals के लिए एक बड़ी चुनौती होती है। FY 2024-25 (Assessment Year 2025-26) के लिए CBDT ने Income Tax Audit Report AY 2025-26 की due date को extend किया है।
💡 Old Due Date: 30th September 2025
💡 New Extended Due Date: 31st October 2025
इस extension से taxpayers और Chartered Accountants (CAs) को accurate और stress-free filing का मौका मिलेगा।
इस blog में हम detail में जानेंगे –
- CBDT का official notification
- Extension क्यों किया गया
- कौन-कौन tax audit file करेगा
- Late filing penalty under Section 271B
- Experts की राय (CA Ashish Niraj और CA Abhishek Soni)
- Practical guidance for taxpayers
- FAQs और SEO optimized summary
🏛️ CBDT का Official Notification,Income Tax Audit Report AY 2025-26
25th September 2025 को CBDT ने press release में कहा:
“The specified date of furnishing of the report of audit under any provision of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26) is extended from 30th September 2025 to 31st October 2025.”
यानि अब जिन assessees को Section 139(1) के तहत audit report file करनी है, वे बिना penalty के 31 October 2025 तक अपनी Tax Audit Reports (TARs) submit कर सकते हैं।
🌀 Extension की वजह | Why CBDT Extended the Deadline,Income Tax Audit Report AY 2025-26
CBDT ने extensions के पीछे ये reasons बताए:
- Natural Calamities & Floods:
कुछ states में floods और calamities के कारण normal business और professional activity affected। - Representations from Chartered Accountant Bodies:
CAs और professional associations ने बताया कि इतनी short timeline में audit report submit करना possible नहीं है। - High Court Submissions:
Matter courts में भी उठाया गया था, जहां professionals ने difficulties explain की। - Heavy Workload After 15th September:
- 15th September तक Individual ITR filing deadline थी।
- 23rd September तक सिर्फ 10% Tax Audit Reports submit हुईं।
इस कारण CBDT ने final extension 31st October 2025 तक दे दी।
यह section Tax Audit Filing 2025 और Chartered Accountant Tax Audit keywords naturally include करता है।
📊 Filing Status till September 2025,Income Tax Audit Report AY 2025-26
CBDT data के अनुसार –
- 23 September 2025 तक 7.57 Crore+ ITRs file हो चुके हैं।
- 24 September तक 4.02 Lakh Tax Audit Reports upload हुईं।
- 24th September single day में 60,000+ TARs submit हुए।
यह दर्शाता है कि Income Tax E-Filing Portal smooth और glitch-free है।
🧾 Who Needs to File a Tax Audit Report? | Section 44AB Explained,Income Tax Audit Report AY 2025-26
CA Abhishek Soni (Tax2Win) के अनुसार, Tax Audit Section 44AB के तहत mandatory है:
- Businesses:
- Turnover > ₹1 Crore → Audit required
- अगर cash transactions ≤ 5% हैं → limit ₹10 Crore
- Professionals:
- Gross Receipts > ₹50 Lakh → Audit required
- Presumptive Taxation Cases (44AD/44ADA/44AE):
- अगर declared profit prescribed % से कम है और income exceeds basic exemption limit → Audit compulsory
यह section Section 44AB Tax Audit keyword target करता है।
⚠️ Late Filing Penalty | Section 271B,Income Tax Audit Report AY 2025-26
अगर Tax Audit Report 31st October 2025 तक file नहीं होती –
- Penalty: 0.5% of turnover/gross receipts
- Maximum: ₹1.5 Lakh
- Discretionary based on genuine reasons
यह naturally Income Tax Penalty Section 271B keyword integrate करता है।
🗣️ Experts’ Opinions
CA Ashish Niraj (Partner, ASN & Co.)
“Extension of due date for Tax Audits is a very welcome step. अब professionals और businesses बिना panic के accurate reports upload कर पाएंगे।”
CA Abhishek Soni (Tax2Win)
“Section 44AB के तहत Tax Audit mandatory है। Extension ने workload कम किया है और filing accuracy improve होगी।”
💡 Practical Guidance for Taxpayers,Income Tax Audit Report AY 2025-26
- Financial Records Ready रखें – books of accounts, receipts, invoices ready करें।
- CA Appoint करें – professional guidance लें।
- Forms Prepare करें – Form 3CA/3CB और 3CD accurately fill करें।
- E-Filing Portal Use करें – digitally sign करके submit करें।
- Acknowledgement Save करें – record future reference के लिए।
यह section Tax Audit Filing 2025 और Income Tax E-Filing Portal keywords integrate करता है।
🔑 Key Highlights Recap
- Old Due Date: 30 September 2025
- New Extended Due Date: 31 October 2025
- Applicable For: Section 44AB/139(1) assessees
- Penalty: 0.5% of turnover, max ₹1.5 Lakh
- Reason for Extension: floods, heavy workload, CA associations’ representation, High Court submissions
❓ FAQs
Q1. Income Tax Audit Report AY 2025-26 की last date क्या है?
👉 31st October 2025
Q2. कौन-कौन Tax Audit file करेगा?
👉 Businesses > ₹1 Crore turnover, Professionals > ₹50 Lakh receipts, presumptive taxation cases
Q3. Late filing penalty कितनी है?
👉 0.5% of turnover, max ₹1.5 Lakh under Section 271B
Q4. Portal glitch free है क्या?
👉 हाँ, fully stable और smooth
Q5. Extension सभी assessees पर applicable है?
👉 नहीं, सिर्फ Section 44AB/139(1) वाले
Q6. Tax Audit report कैसे file करें?
👉 CA के guidance से Form 3CA/3CB और 3CD prepare करें और Income Tax e-filing portal पर digitally sign करके upload करें।
🏁 Conclusion
CBDT का ये decision taxpayers और Chartered Accountants के लिए relief है। Extension से accuracy और compliance improve होगी।
इस extended due date का फायदा उठाएँ, proper documentation तैयार करें और deadline miss ना करें।
