No Extension Yet: Preparing for the 30 Sept 2025 Tax Audit Crunch

संयमः सर्वसाधनम् ।
(Discipline is the foundation of all achievements)

With no official extension announced for the 30 September 2025 tax audit report deadline, CAs and accountants face a compressed compliance calendar here’s how to prepare, avoid penalties, and manage client expectations in time.

⚠️ Suggestion to Income Tax Department: 15+ years of the same pain points — late utilities, portal slowdowns, festival clashes — must be addressed for smoother compliance.

• Release all ITR/audit utilities by 20 June every year.
• Deploy a robust, load-tested portal capable of handling 30.09 midnight peak load — even on mobile networks (4G/5G).
• Announce a festival-aware compliance calendar at the start of the year to avoid last-minute extension requests.

— Suggested by Learn With Amrut for a smoother and stress-free taxpayer experience.

📝 Author Information

Author: Amrut Chitragar

Published Date: 11 September 2025

Expertise: Tax Compliance & Regulatory Updates • 15+ years’ experience in accounting and taxation

Editor’s Note: This article is for informational and educational purposes for tax professionals. It does not constitute legal, tax, or investment advice.

For complete terms, limitations of liability, and risk disclosures, please see the full disclaimer at the end of this article.

TL;DR: Tax audit report deadline remains 30 September 2025 with no extension announced yet. Non-audit ITR deadline extended to 15 September 2025. Multiple CA associations demanding extensions citing portal issues, delayed utilities, and compressed timelines. Over 8 crore returns expected with 1 crore audit cases creating unprecedented workload.

📑 Table of Contents

1. Who Can File by 15 September 2025?
2. Critical Alert for Tax Audit Cases
3. Why Tax Professionals Are Demanding Extensions
4. What Happens If Audit Dates Are NOT Extended?
5. Understanding Tax Audit Requirements
6. ITR Forms Selection Guide
7. Old vs New Tax Regime
8. Penalties and Consequences
9. Current Filing Statistics
10. Professional Tips
11. Complete Tax Calendar
12. Frequently Asked Questions

Filing Income Tax Returns (ITR) remains a crucial yearly responsibility for every taxpayer in India. The Central Board of Direct Taxes (CBDT) has extended the last date for filing ITR for FY 2024-25 (Assessment Year 2025-26) to 15 September 2025 for non-audit cases, providing additional compliance time for millions of taxpayers.

✅ Who Can File by 15 September 2025?

The extended deadline applies to:

• Salaried employees and pensioners
• Individuals and HUFs with income from:
  • Salary or pension
  • One house property
  • Capital gains
  • Other sources (interest income, dividends)
• Small businesses/professionals under presumptive taxation (Sections 44AD, 44ADA, 44AE) within prescribed limits

⚠️ Critical Alert for Tax Audit Cases

Current Deadlines for Audit Cases

Case Type	Current Due Date	Extension Status
Tax Audit Report (u/s 44AB)	30 September 2025	No extension announced
Tax Audit ITR Filing	31 October 2025	No extension yet
Transfer Pricing Audit (u/s 92E)	31 October 2025	No extension yet
ITR with International Transactions	30 November 2025	No extension yet

Important: As of September 2025, no official extension has been announced for audit cases, though multiple professional bodies are actively demanding extensions.

🏛️ Why Tax Professionals Are Demanding Extensions

Key Issues Highlighted by CA Associations

Problem Area	Specific Concerns
Delayed Utilities/Forms	ITR-5, ITR-6, ITR-7, and new audit formats released late, significantly reducing compliance time
Portal Technical Issues	Upload errors, slow response times, frequent login failures, Form 3CA-3CD glitches
Compressed Timeline	Overlapping deadlines coinciding with festive season (Navratri/Diwali)
Enhanced Reporting	New disclosure requirements without adequate preparation time
Quality Concerns	Risk of errors in rushed filings leading to future disputes and notices

✉️ Professional Bodies Making Representations

Multiple CA associations have formally written to Finance Minister Nirmala Sitharaman and CBDT:

1. Bombay Chartered Accountants' Society (BCAS)
   Highlighted portal delays, technical glitches, and quality risks
2. BJP Chartered Accountants' Cell (Pune)
   Representing 11,000+ CAs, suggested staggered deadlines with audit ITRs extended till 31 December 2025
3. Ahmedabad CA Association
   Proposed audit-case ITR till 31 December 2025, TP audit till 31 January 2026
4. Sales Tax Bar Association
   Requested audit report deadline extension to 15 November 2025
5. Other Bodies
   RTCA, GCCI, FKCCI, CCATAX, CAAS echo similar concerns

🚨 CRITICAL: What Happens If Audit Dates Are NOT Extended?

The Impending Crisis - Based on CA Association Representations

Multiple CA associations have highlighted severe consequences if CBDT does not extend the tax audit deadline beyond 30 September 2025:

Impact on CA Professionals & Accountants

Challenge	Documented Concerns from CA Bodies
Work Overload	8 crore returns anticipated this season, of which almost 1 crore are audit or complex reporting cases
Compressed Timeline	Only 15 days remain between non-audit ITR filings and audit assignments
Multiple Responsibilities	GST returns, MCA compliances, PF/ESI filings, bank audits simultaneously
Quality Risk	Compression affecting audit planning, closure of books, inter-system reconciliations
Professional Capacity	BJPCA Cell representing over 11,000 CAs: meeting deadlines "proving extremely difficult"

Compliance Statistics Showing Crisis

• Shortfall of 4.06 crore returns (nearly 55%)
• Required daily filing rate exceeds 15 lakh returns (operationally unfeasible)
• More than 6000 tweets on #Extend_Due_Date_Immediately

CA Manoj Kohli, Secretary, CCTAX: "The current compliance calendar is unrealistic. Professionals are facing technical bottlenecks, delayed utilities, and monsoon disruptions—this extension is not a luxury, it's a necessity."

Ahmedabad CA Association: "We are not asking for revenue forbearance; TDS and advance tax have already secured collections. We are asking for time—time that allows quality."

📊 Understanding Tax Audit Requirements Under Section 44AB

Who Needs Tax Audit for FY 2024-25?

Business Entities

• Mandatory Audit: Total sales/turnover/gross receipts exceed ₹1 crore
• Relaxed Threshold (₹10 crore): Only if BOTH conditions are met:
  • Cash receipts ≤ 5% of total receipts
  • Cash payments ≤ 5% of total payments

Professionals

• Mandatory Audit: Gross receipts exceed ₹50 lakh in the financial year

Presumptive Taxation Cases

Audit required if declaring income below prescribed rates:

• Section 44AD: Below 8% (6% for digital receipts)
• Section 44ADA: Below 50% of gross receipts
• Section 44AE: Below prescribed deemed profits

📂 ITR Forms Selection Guide for Tax Professionals

ITR Form	Applicable For	Not Applicable For
ITR-1 (Sahaj)	Resident individuals with income ≤₹50 lakh from salary, one house property, other sources	Income >₹50 lakh, multiple properties, capital gains, business income, foreign assets
ITR-2	Individuals/HUFs without business income but having capital gains, multiple houses, foreign assets	Business/professional income cases
ITR-3	Individuals/HUFs with business/professional income	Salaried taxpayers without business income
ITR-4 (Sugam)	Presumptive taxation (individuals, HUFs, firms except LLPs)	Turnover >₹50 lakh, capital gains, foreign assets
ITR-5	Firms, LLPs, AOPs, BOIs	Individuals, HUFs, companies, trusts
ITR-6	Companies other than exempted u/s 11	Individuals, firms, LLPs

📈 Old vs New Tax Regime: Advisory for Clients

Regime Comparison for FY 2024-25

Feature	Old Regime (Optional)	New Regime (Default)
Tax Slabs	Higher rates	Lower rates
Deductions	Multiple (80C, 80D, HRA, LTA)	Very limited
Standard Deduction	₹50,000	₹75,000
Best For	High investments & deductions	Minimal deductions
Adoption Rate	28% taxpayers	72% taxpayers

Critical Note: Taxpayers must file by due date to opt for old regime; late filers automatically default to new regime.

🚨 Penalties and Consequences of Missing Deadlines

For Tax Audit Non-Compliance

Violation	Penalty/Consequence
Audit Report Not Filed	Penalty u/s 271B: ₹1.5 lakh or 0.5% of turnover (whichever is lower)
ITR Filed Late	Late fee u/s 234F: ₹5,000 (₹1,000 if income ≤₹5 lakh)
Interest on Tax Due	1% per month u/s 234A
Carry Forward Losses	Cannot carry forward business losses
Other Implications	Scrutiny risk, loan processing delays, compliance rating impact

📊 Current Filing Statistics (As of September 2025)

• 7.28 crore ITRs filed by 31 July 2024 (7.5% increase YoY)
• 58.6 lakh first-time filers registered
• 4.89 crore returns filed till 7 September 2025
• 69.9 lakh returns filed on last day (31 July 2024)
• Trending: #Extend_Due_Date_Immediately with 6000+ tweets

💡 Professional Tips for Tax Practitioners

For Smooth Compliance

1. Start Early
   Begin audit procedures immediately, don't wait for extensions
2. Document Management
   Ensure all working papers are properly maintained
3. Client Communication
   Inform clients about document requirements now
4. Portal Preparation
   Test login credentials and digital signatures in advance
5. Backup Plans
   Keep offline utilities ready as contingency

Common Audit Report Issues to Avoid

• Mismatch in turnover figures between books and GST returns
• Incorrect disclosure of cash transactions percentage
• Missing related party transaction details
• Incomplete capital account reconciliation
• GST reconciliation differences not explained

📅 Complete Tax Calendar for FY 2024-25

Filing Type	Due Date	Applicable To
Advance Tax Q2	15 September 2025	All taxpayers with tax liability >₹10,000
Non-Audit ITR	15 September 2025	Individuals, HUFs without audit
Tax Audit Report	30 September 2025	Section 44AB cases
Audit Case ITR	31 October 2025	Businesses requiring audit
Transfer Pricing	30 November 2025	International transactions
Belated Return	31 December 2025	All categories
Revised Return	31 December 2025	Correction of filed returns
Updated Return	31 March 2030	Within 4 years from AY end

🔍 Latest Developments and Portal Updates

Recently Released Utilities

• Excel utility for ITR-5, ITR-6, ITR-7 now available
• Forms 3CA-3CD and 3CB-3CD enabled with latest changes
• Offline utilities for ITR-3 operational
• Updated return utilities for AY 2021-22 and 2022-23 released

Known Portal Issues Being Addressed

• TDS credit reflection delays (expected by early June)
• Slow processing during peak hours
• Digital signature verification errors
• Form pre-population inconsistencies

✨ Action Points for Tax Professionals

Immediate Steps

1. Review client portfolio for audit applicability
2. Schedule audit appointments before September rush
3. Prepare representation letters for extension if needed
4. Update client advisory about current deadlines
5. Test portal access and resolve DSC issues

Client Advisory Template

"Dear Client, kindly note that while the ITR filing deadline for non-audit cases has been extended to 15 September 2025, audit cases still need to comply with the original timeline. Please ensure all documents are submitted by [date] to complete your tax audit on time."

📞 Important Resources and Contacts

• Income Tax e-Filing Portal: www.incometax.gov.in
• CBDT Notifications: www.incometaxindia.gov.in
• Support Helpdesk: 1800 103 0025
• e-Filing Support: efilingwebmanager@incometax.gov.in

🎯 Conclusion and Professional Outlook

The extended deadline till 15 September 2025 provides relief for non-audit taxpayers, but tax professionals handling audit cases continue facing timeline pressure. With multiple CA associations advocating for extensions and citing genuine technical and practical challenges, a favorable government decision is anticipated.

Until official announcements arrive, tax professionals should:

• Prioritize audit cases immediately
• Maintain quality despite time constraints
• Keep clients informed about deadline implications
• Prepare for possible last-minute extensions
• Document all portal-related issues for representations

Remember: Proactive planning beats reactive scrambling. Start your audit processes now to ensure smooth compliance and avoid the September rush.

❓ Frequently Asked Questions (FAQs)

1. What is the last date for tax audit 2025?

The last date for tax audit report filing for FY 2024-25 (AY 2025-26) is 30 September 2025. This is the deadline for uploading Form 3CA-3CD or 3CB-3CD on the income tax portal. The subsequent ITR filing deadline for audit cases is 31 October 2025. For cases involving international transactions requiring Form 92E, the deadline extends to 30 November 2025.

2. Is the tax audit due date extended for FY 2024-25?

As of September 10, 2025, no official extension has been announced for tax audit due dates. While the ITR filing deadline for non-audit cases has been extended from 31 July to 15 September 2025, audit cases still follow the original timeline. However, multiple CA associations have submitted representations requesting extensions, citing portal issues and delayed utility releases.

3. What is the tax audit limit for AY 2025-26?

For AY 2025-26 (FY 2024-25), the tax audit limits under Section 44AB are:

• Businesses: ₹1 crore turnover (₹10 crore if cash transactions ≤5%)
• Professionals: ₹50 lakh gross receipts
• Presumptive Taxation: Audit required if income declared below prescribed rates (8%/6% for 44AD, 50% for 44ADA)

4. What will be the due date of an audit report under Section 44AB?

The audit report under Section 44AB must be filed one month before the ITR due date. For FY 2024-25:

• Audit Report: 30 September 2025
• ITR Filing (after audit): 31 October 2025
• With International Transactions: 30 November 2025

Missing the audit report deadline prevents ITR filing and attracts penalties up to ₹1.5 lakh or 0.5% of turnover.

5. What is the last date for tax audit report 3CD?

Form 3CD (along with 3CA for balance sheet audit or 3CB for other cases) must be uploaded by 30 September 2025 for FY 2024-25. The forms are now enabled on the e-filing portal with latest amendments. Ensure your CA uploads the report and you accept it in your login before the deadline to avoid penalties.

Last Updated: September 11, 2025 | For Tax Professionals, CAs, and Consultants

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⚠️ Important Disclaimer

Financial & Legal Disclaimer:

• The author is NOT registered under SEBI (Securities and Exchange Board of India) and is not authorized to provide investment advice.
• This article is for informational and educational purposes only and should not be construed as professional tax advice, legal advice, or financial advice.
• The information provided is based on current tax laws and regulations as of September 2025, which are subject to change.
• Readers are advised to consult with qualified Chartered Accountants, tax professionals, or legal advisors for specific advice tailored to their individual circumstances.
• The author and publisher shall not be liable for any losses or damages incurred as a result of acting upon the information contained in this article.
• All deadlines, penalties, and regulatory requirements mentioned are based on publicly available information from official sources and professional representations.
• Tax laws vary by jurisdiction and individual circumstances. Always verify current regulations with official government sources.

No Warranty: While every effort has been made to ensure accuracy, the information is provided "as is" without warranty of any kind, express or implied.