CBDT has extended the due date for filing income tax returns but this extension does not apply to all taxpayers for AY 2026-27.
Who Is Eligible for the Extended ITR Due Date?
The extended deadline applies only to tax audit cases, which includes:
- Companies: Companies required to file income tax returns.
- Tax Audit Cases: Non-company taxpayers whose accounts are required to be audited under the Income Tax Act or any other applicable law.
- Partners of Audit Firms: Partners of firms whose accounts are subject to audit, along with specified spouses where applicable.
Who Is Not Covered Under the Extended Deadline?
The following categories of taxpayers are not covered under the extended deadline are:
- Individuals and HUFs whose accounts are not required to be audited.
- Businesses and professionals whose accounts are not subject to tax audit.
- Taxpayers covered under specified international transaction reporting requirements u/s 92E.
Extended Due Date
| Particulars | Original Due Date | Extended Due Date |
| Tax Audit Report | 30 September 2026 | 21 October 2026 |
| ITR Filing | 31 October 2026 | 21 November 2026 |
The extension is specifically for taxpayers covered by the specified audit category.
It should not be treated as a general extension for all income tax return filers.
Daily Limit Reached
You have reached your daily limit of 2 Free Articles
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Articles Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
2 Years PLAN
3499
(Excl. of GST ₹629)
BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
CAclubindia
