R L R BOSE & Co.

INCOME TAX UPDATE:The Central Board of Direct Taxes (CBDT) has extended the due dates for AY 2025-26 as follows:

Tax Audit Report (TAR)
Original due date: 30th September 2025
Earlier extended to: 31st October 2025

Now extended to: 10th November 2025

Income-tax Return (ITR) filing under Section 139(1)
Original due date: 31st October 2025

Now extended to: 10th December 2025

MCA UPDATE: Stakeholders encountering the error message “Please enter a valid SRN of ADT-1” while filing Form AOC-4 are advised to note the following:

✅ In Form ADT-1, Field 4(i) – “Period of Accounts for Which Appointed” should be filled accurately.

The period of appointment must correspond to the Financial Year Start Date (1st April) and End Date (31st March) for which the auditor is being appointed.

💡 For newly incorporated companies, the Start Date should be the Date of Incorporation.

🚫 Do not mention the Date of AGM while filling this field.

Accurate entry of these dates will ensure smooth validation of the SRN of ADT-1 in Form AOC-4.