Sep 29, 2025 Circulars & Notifications Attachment Link
The CBDT has extended the specified date for filing of various reports of audit (incl. Form 10B/BB) for the Assessment Year 2025-26, from 30th September 2025 to 31st October 2025.
After receiving the representations from various professional associations, the Central Board of Direct Taxes as per Circular dated 25-Sep-2025, in exercise of its powers u/s 119 of Income Tax Act, 1961, has extended the “specified date” for furnishing of the report of audit under any provision of the Income Tax Act, 1961 for the Previous Year 2024-25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, from 30th September 2025 to 31st October 2025.
Hence, associations registered u/s 12A or 10(23C) can file Form 10B/ 10BB for AY 2025-26 by 31st October 2025.
CBDT Circular is attached herewith for your reference.
