CBDT Extends ITR Filing Deadline for Audit Cases and Audit Report Due Date

The Central Board of Direct Taxes (CBDT) has extended the due date for filing Income Tax Returns (ITR) for taxpayers requiring audit, and also revised the deadline for submission of audit reports. The article specifies new dates, categories covered, and procedural aspects of compliance under Section 44AB and related provisions. It explains the rationale for the extension — providing relief to businesses and professionals facing compliance burdens. The piece also notes implications for penalty avoidance, assessment scheduling, and transfer pricing compliance. This update is especially relevant for chartered accountants, tax professionals, and corporates as it directly impacts statutory filing calendars and coordination with auditors. The tone is practical and informational, helping readers plan their compliance timelines effectively.