Overview

• Interim orders from the Rajasthan and Karnataka High Courts extend the Section 44AB tax audit report due date by one month to October 31, 2025.
• The Rajasthan High Court directed the CBDT to issue a notification implementing the extension, with the matter next listed on October 27.
• Legal experts say the relief currently applies within the issuing states, and a nationwide extension requires a CBDT notification that has not yet been issued.
• Petitions cited delayed and revised audit/ITR utilities, e‑filing portal errors, natural disasters and compressed timelines, with only about 4 lakh audit reports filed by September 23 against an annual norm near 40 lakh.
• Official data show roughly 7.58–7.59 crore ITRs filed and about 5.01–5.09 crore processed by September 22–23, while AI‑driven verification of large or suspicious refund claims has slowed some refunds.