Income Tax Audit Report Due Date 2025: Complete Guide

Every business owner and professional knows that filing the Income Tax Audit Report on time is more than a formality—it is a compliance requirement under Section 44AB of the Income Tax Act. Missing the tax audit report due date 2025 can lead to penalties, interest, and unnecessary scrutiny from the Income Tax Department. In this article, we’ll cover the due date, penalty, latest CBDT updates, and filing process in simple language.

🔎 What is Income Tax Audit?

An Income Tax Audit is an examination of books of accounts by a Chartered Accountant (CA) to ensure that income, expenses, and claims comply with tax laws.

📌 Applicability of Tax Audit (AY 2025-26)

• Businesses with turnover above ₹1 crore (or ₹10 crore if cash receipts are less than 5%).
• Professionals with gross receipts above ₹50 lakh.
• Persons under presumptive taxation (Sections 44AD/44ADA) exceeding prescribed limits.

📅 Income Tax Audit Report Due Date 2025

For Assessment Year 2025-26, the due date for filing tax audit report is:

• 30th September 2025 – for most taxpayers covered under audit.
• CBDT may extend the deadline via official notifications. Always check the CBDT Notifications page for updates.

⚠️ Note: Audit report must be filed before the ITR due date.

⚠️ Penalty for Late Filing of Audit Report

• Section 271B Penalty – 0.5% of turnover/gross receipts.
• Maximum penalty – ₹1,50,000.
• Other issues – disallowance of deductions, scrutiny notices, and interest on taxes.

📝 Step-by-Step Process to File Tax Audit Report

✔️ Online Filing on Income Tax Portal

• Appoint a Chartered Accountant through the Income Tax Portal.
• CA prepares Form 3CA/3CB and Form 3CD.
• CA uploads the report online.
• Taxpayer logs in and accepts/rejects the report.

💡 Key Points to Remember for Tax Audit Due Date 2025

• Ensure filing is done before 30th September 2025.
• Audit report must be approved before filing ITR.
• Maintain proper records throughout the year.
• Consult your CA well in advance to avoid last-minute rush.

🔔 Latest Updates on Income Tax Audit Due Date Extension

In previous years, CBDT extended deadlines due to system issues or compliance load. For 2025 updates on tax audit due date extensions, regularly check the Income Tax India official website.

✅ Final Thoughts

The Income Tax Audit Report Due Date 2025 is a critical compliance deadline. Filing on time helps you avoid penalties, stay compliant, and maintain a clean tax record. Do not wait until September—start early and work closely with your Chartered Accountant.

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