The Central Board of Direct Taxes (CBDT) has extended the due date for filing the Income Tax Return (ITR) for AY 2026-27 for taxpayers who are subject to tax audit under the Income-tax Act, 1961.
According to a press release dated 28th September 2026, the return filing deadline has been extended from 31st October 2026 to 21st November 2026. The corresponding due date for furnishing the tax audit report has also been extended from 30th September 2026 to 21st October 2026.
CBDT Extends ITR Due Date for AY 2026-27
The CBDT has decided to extend the due date for furnishing the Return of Income for Assessment Year 2026-27 in respect of persons covered under Explanation 2 to Section 139(1) of the Income-tax Act, 1961.
The revised timeline is:
| Compliance | Earlier Due Date | Extended Due Date |
|---|---|---|
| Tax Audit Report | 30 September 2026 | 21 October 2026 |
| Income Tax Return for audit cases | 31 October 2026 | 21 November 2026 |
The extension provides additional time for taxpayers covered by tax audit provisions to complete their audit-related compliances and subsequently file their income tax returns.
Tax Audit Report Deadline Extended to 21 October
Along with the ITR filing deadline, CBDT has extended the "specified date" for furnishing the audit report.
For AY 2026-27, the specified date for the persons covered under the relevant provision has been extended from:
30 September 2026 → 21 October 2026
This gives tax professionals and taxpayers additional time to complete the audit and furnish the prescribed audit report.
ITR Filing Deadline Extended to 21 November 2026
The due date for furnishing the Return of Income for the relevant taxpayers has been extended from:
31 October 2026 → 21 November 2026
Therefore, eligible taxpayers who were required to file their AY 2026-27 returns by 31 October will now have time until 21 November 2026, subject to the applicability of the specified provisions.
Official Circular Released by the Department is as follows
Key Takeaway
For taxpayers covered by the tax-audit provisions for AY 2026-27, the revised compliance timeline announced by CBDT is:
- Tax Audit Report: 21 October 2026
- ITR Filing: 21 November 2026
- Earlier ITR Due Date: 31 October 2026
- Earlier Tax Audit Report Due Date: 30 September 2026
The CBDT announcement came on 28 September 2026, just days before the earlier tax-audit deadline.
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