Income Tax Audit Forms Now Live on e‑Filing Portal (As of July 17, 2025) & ITR‑2 Now Enabled for Online Filing with Prefilled Data
Updated on July 23, 2025
The Income Tax Department has officially enabled Forms 3CA‑3CD and 3CB‑3CD on the e‑Filing portal, reflecting the updates announced under Notification No. 23/2025/F (No. 370142/10/2025‑TPL)
Table Of Content
What Has Changed?
| Feature | Details |
|---|---|
| Applicability | Forms reactivate for FY 2024–25 (AY 2025–26) with the latest schema |
| Offline Utility | New version (schema 2.2) released July 17, 2025 for preparing JSON files |
| Significant Updates | 71 changes—35 in 3CA‑3CD, 36 in 3CB‑3CD for better transparency |
| Due Dates | Audit report by Sept 30, 2025; ITR filing by Oct 31, 2025 |
| Forms Explained | 3CA–3CD: For entities with another statutory audit; 3CB–3CD: For others under Section 44AB |
Why It Matters
- The offline tool simplifies bulk data entry and minimizes errors in JSON schema uploads.
- Tax professionals must update to the latest schema—older versions will fail validation.
- Enables clear audit disclosures like payments to MSMEs, deemed dividends, and presumptive income noting.
ITR‑2 Now Enabled for Online Filing with Prefilled Data
The ITR‑2 form is now accessible in online mode on the e‑Filing portal as of July 17, 2025. This update enables individuals and HUFs — especially those with income from capital gains, crypto, rental properties, or foreign assets — to file returns directly with auto-populated data from Form 26AS, AIS, and more. The extended ITR filing deadline for FY 2024–2025 is September 15, 2025.
Taxpayers and CAs – be sure to download the latest offline utility, review the 71 schema changes, and complete filings before the deadlines to stay compliant.
