<h1>Tax authority extends due dates under section 139(1): ITR deadline for clause (a) taxpayers moved to 10 Dec 2025</h1> The tax authority has extended the deadline to furnish income-tax returns under section 139(1) for Assessment Year 2025-26, moving the due date for taxpayers covered by clause (a) of Explanation 2 to subsection (1) from 31 October 2025 to 10 December 2025. The specified date for filing the audit report for the previous year 2024-25 for those same taxpayers, previously extended from 30 September 2025 to 31 October 2025, has been further extended to 10 November 2025. A formal order will be issued separately.