Income Tax Circular 15/2025 Dated 29/10/2025 – Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) 

The circular extends the due date for furnishing the Income Tax Return (ITR) for Assessment Year 2025-26 (Previous Year 2024-25) for specific categories of assessees corporate assessees or non-corporate assessees whose accounts must be audited) to 10^th December 2025. Also, the due date for furnishing the report of audit (specifically under Section 44AB) is consequently extended to 10^th November 2025. 

(Link: Income Tax Circular 15/2025 Dated 29/10/2025, Press Release)