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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax authority extends ITR filing to 10 December 2025 (s.119); audit report now due 10 November 2025 (s.44AB)</h1> The tax authority, exercising powers under section 119 of the Income-tax Act, 1961, has extended the due date for filing Income Tax Returns for the previous year 2024-25 (AY 2025-26) for assessees covered by clause (a) of Explanation 2 to subsection (1) of section 139 from 31 October 2025 to 10 December 2025; consequently, the specified date for furnishing the audit report for the same previous year under clause (ii) of the Explanation to section 44AB is extended to 10 November 2025.
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