Archive · 4 Nov 2025
Karnataka CA Body Flags CBDT Oversight on Tax Audit Extension
Imagine the government saying most people can have a little more time to file their taxes.
This is like extending the deadline for a Tax Audit Report to November 10 and for filing the Income Tax Return to December 10, 2025, for some people.
However, a group of accountants in Karnataka pointed out that this extra time wasn't given to everyone.
Specifically, businesses that do special deals with other countries or large domestic deals, which have extra paperwork (called Form 3CEB), were left out.
The accountants feel this is a mistake because these businesses already have more complex rules to follow.
They think everyone who needs to do a tax audit should get the same extension to make things fair.
CBDT extended Tax Audit Report deadline to November 10, 2025, and ITR deadline to December 10, 2025, for specific tax audit cases.
Karnataka State Chartered Accountants Association (KSCAA) flagged that taxpayers with Section 92E (Form 3CEB) requirements are excluded from these extensions.
These excluded taxpayers deal with international or specified domestic transactions and have higher compliance obligations.
KSCAA considers the exclusion an apparent oversight, creating an anomaly where complex cases face earlier deadlines.
The issue was raised by KSCAA President Shivaprakash Viraktamath to CBDT Chairman Ravi Agarwal.
- Who
- Karnataka State Chartered Accountants Association (KSCAA)
- What
- Raised concerns about the exclusion of certain taxpayers from tax compliance deadline extensions issued by the CBDT.
- When
- October 31, 2025 (KSCAA letter)
- Where
- India (CBDT)
- Why
- KSCAA believes the exclusion of taxpayers with Section 92E reporting obligations is an oversight, creating an anomalous situation where those with higher compliance needs face earlier deadlines.
- Extended TAR Due Date
- November 10, 2025
- Extended ITR Due Date
- December 10, 2025
- Excluded Taxpayers
- Those with international/specified domestic transactions (Section 92E)
- Reporting Body
- Karnataka State Chartered Accountants Association (KSCAA)
- CBDT Circular Reference
- No. 15/2025 (October 29, 2025)