CBDT has decided to extend the specified date for filing various audit reports for the Previous Year 2024–25 (Assessment Year 2025–26), from 30th September 2025 to 31st October 2025, for assessees referred to in Explanation 2(a) of section 139(1) of the Act.
(Link: Income Tax Circular 14/2025, Press Release Dated 25/09/2025)