Circular No. 14/2025

Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees

What this is

Circular No. 14/2025 was issued by the Central Board of Direct Taxes on 25 September 2025. Its subject is Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees.

This is an extension of time. It moves a date that the Act or the Rules otherwise fix, and it does so only for the compliance and the period it names — not for anything else that happens to fall due at the same time.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

Circular No.14/2025
F. No. 225/131/2025/ATA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
: eR
New Delhi, dated 25" September 2025
Subject: - Extension of timelines for filing of various reports of audit for Financial Year
2024-25 (relevant to Assessment Year 2025-26) by auditable assessees- reg.
The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119
of the Income-tax Act,1961 (the Act) hereby extends the ‘specified date’ for the assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act for furnishing of report of audit under any provisions of the Act for the Financial Year 2024-25 (relevant to
Assessment Year 2025-26) from 30" September, 2025 to 31% October, 2025.
‘ ga (Dr. Indu Bala)
Deputy Secretary to the Government of India
Copy to:
1. PS to F.M./ PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT.
5. All Joint Secretaries/CsIT, CBDT.
6./ Directors/Deputy Secretaries/Under Secretaries of CBDT.
‘ “4 Web Manager, with a request to place the order on official Income-tax website.
8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.
9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
11. All Chambers of Commerce. pws .
12. The Guard File. Vole (Dr. Indu Bala)
Deputy Secretary to the Government of India
|

Source: the department’s scanned file.

← Circular No.15/2025 · Circular No. 13 /2025 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.