New Delhi: The Central Board of Direct Taxes (CBDT) has extended the due date for furnishing income-tax returns for Assessment Year 2026-27 for taxpayers covered under the specified audit category from October 31 to November 21, 2026.
The decision was announced by the Ministry of Finance on September 28. The corresponding deadline for furnishing the tax-audit report has also been extended.
Tax Audit Report Deadline Moved to October 21
The ‘specified date’ for furnishing the audit report under the Income-tax Act, 1961, has been extended from September 30 to October 21, 2026.
Read Also: From E-Waste to Old Files: CBDT Announces Four-Point Agenda for Special Campaign 6.0
The Income Tax Department’s guidance states that taxpayers required to get their accounts audited under Section 44AB are required to furnish the audit report before the applicable income-tax return filing deadline.
The CBDT said a formal order or notification giving effect to the revised dates will be issued separately.
Who Is Covered by the Extension?
The extension applies to persons falling under Serial No. 2 in the table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961, as specified in the CBDT announcement.
For taxpayers requiring tax audit under Section 44AB, the Income Tax Department lists audit-report requirements including Forms 3CA-3CD and 3CB-3CD, depending on the applicable audit circumstances.
Revised AY 2026-27 Deadlines
Under the CBDT’s latest decision:
- Income-tax return: October 31 to November 21, 2026
- Tax-audit report: September 30 to October 21, 2026
The revised dates relate to AY 2026-27, corresponding to income for the relevant preceding financial year. The CBDT’s announcement does not state that other ITR categories or their existing deadlines have been changed.
The CBDT said the formal notification/order will be issued separately.
Read Also: CBDT Gives Additional Charge of 4 Senior Posts to IRS Officers After Retirements | Full List
