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<h1>Tax authority extends audit report deadline from September 30 to October 31, 2025 for assessees under section 139(1) Explanation 2(a)</h1> The tax authority, under its statutory powers, extends the specified date for assessees covered by clause (a) of Explanation 2 to sub-section (1) of section 139 to furnish audit reports for Financial Year 2024-25 (Assessment Year 2025-26) from 30 September 2025 to 31 October 2025. This extension applies to reports of audit required under any provision of the Income-tax Act for the stated year.