The Central Board of Direct Taxes (CBDT) on Monday extended the due dates for furnishing tax audit reports and filing income-tax returns for Assessment Year 2026-27 for taxpayers whose accounts are required to be audited under the Income-tax Act, 1961.
In a press release issued from New Delhi, the CBDT said the due date for furnishing the Return of Income for such taxpayers — those whose accounts are required to be audited under the Income-tax Act, 1961 — has been extended from October 31, 2026 to November 21, 2026.
Revised compliance calendar
The "specified date" for furnishing the report of audit has likewise been moved from September 30, 2026 to October 21, 2026 for the same category of taxpayers.
The CBDT said a formal order or notification giving effect to the extension would be issued separately.
"The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income for Assessment Year 2026-27 in the case of persons mentioned at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961 from 31st October, 2026 to 21st November, 2026," the department said in the press release.
The extension follows requests from professional associations and tax practitioners, who had sought more time to meet the compliance requirements. Tax experts had pointed to the additional time needed to complete audits, validate disclosures and reconcile data across tax filings, financial statements and other records. The revised timeline will give taxpayers and auditors more room to conclude the audit exercise, address discrepancies and submit the prescribed audit report through the income-tax e-filing portal.
The extension provides additional time for eligible taxpayers and tax professionals to complete audit-related compliances and submit their income-tax returns for the assessment year.
The revised deadlines:
- Tax audit report: September 30, 2026 to October 21, 2026
- ITR filing (audit cases): October 31, 2026 to November 21, 2026
Sources: The Times of India — CBDT extends income tax audit report deadline till October 21, ITR filing last date to November 21, NDTV Profit — Income Tax Return Deadline For Audited Accounts Pushed To Nov 21; Reports Due By Oct 21
In a press release issued from New Delhi, the CBDT said the due date for furnishing the Return of Income for such taxpayers — those whose accounts are required to be audited under the Income-tax Act, 1961 — has been extended from October 31, 2026 to November 21, 2026.
Revised compliance calendar
The "specified date" for furnishing the report of audit has likewise been moved from September 30, 2026 to October 21, 2026 for the same category of taxpayers.
The CBDT said a formal order or notification giving effect to the extension would be issued separately.
"The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income for Assessment Year 2026-27 in the case of persons mentioned at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961 from 31st October, 2026 to 21st November, 2026," the department said in the press release.
The extension follows requests from professional associations and tax practitioners, who had sought more time to meet the compliance requirements. Tax experts had pointed to the additional time needed to complete audits, validate disclosures and reconcile data across tax filings, financial statements and other records. The revised timeline will give taxpayers and auditors more room to conclude the audit exercise, address discrepancies and submit the prescribed audit report through the income-tax e-filing portal.
The extension provides additional time for eligible taxpayers and tax professionals to complete audit-related compliances and submit their income-tax returns for the assessment year.
The revised deadlines:
- Tax audit report: September 30, 2026 to October 21, 2026
- ITR filing (audit cases): October 31, 2026 to November 21, 2026
Sources: The Times of India — CBDT extends income tax audit report deadline till October 21, ITR filing last date to November 21, NDTV Profit — Income Tax Return Deadline For Audited Accounts Pushed To Nov 21; Reports Due By Oct 21
