<h1>Tax authority extends due date for furnishing audit reports under section 139(1) Explanation 2(a) to 31 October 2025</h1> The tax authority has extended the specified date for furnishing audit reports under the Income-tax Act for the previous year 2024-25 (assessment year 2025-26) for assessees falling under clause (a) of Explanation 2 to section 139(1) from 30 September 2025 to 31 October 2025. The extension follows representations from professional associations and court submissions citing disruptions from floods and other natural calamities that impeded completion of audits, despite the e-filing portal functioning normally and substantial numbers of tax audit reports and income-tax returns already filed; a formal notification will be issued separately.