Business
oi-Ashish Rana
The Central Board of Direct Taxes (CBDT) has given taxpayers covered by tax audit requirements more time to file their income tax returns for Assessment Year 2026-27.
The Central Board of Direct Taxes extended the income tax return filing deadline for taxpayers requiring audits for Assessment Year 2026-27 to November 21, 2026, and the tax audit report deadline to October 21, 2026.
The tax department announced on Monday that the return filing deadline has been extended by 21 days. The earlier deadline of 31 October 2026 will now be 21 November 2026 for the specified category of taxpayers.
New ITR Filing Deadline Is 21 November
The extension applies to persons mentioned at S. No. 2 in the table under Explanation 2 to Section 139(1) of the Income-tax Act, 1961.
The CBDT said the decision was taken to extend the due date for furnishing the Return of Income for AY 2026-27 from 31 October to 21 November.
This extension is specifically for taxpayers covered under the relevant audit provisions and does not represent a change to every income tax return deadline.
Tax Audit Report Deadline Also Extended
Along with the ITR deadline, the CBDT has also extended the date for submitting the tax audit report in these cases.
The earlier 30 September 2026 deadline for the audit report has now been moved to 21 October 2026. This gives taxpayers and tax professionals additional time to complete the required audit and documentation.
The CBDT said, “Accordingly, the ‘specified date’ for furnishing of the report of audit under the provisions of the Income-tax Act, 1961 … stands extended from 30th September, 2026 to 21st October, 2026.”
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… pic.twitter.com/wyLzVBXSNY
— Income Tax India (@IncomeTaxIndia) September 28, 2026
Formal Notification To Follow
The revised dates will apply to the specified taxpayers covered by the CBDT’s announcement. The department said a formal order or notification will be issued separately to give effect to the changes.
The CBDT has therefore provided an additional window for completing tax audits and filing returns for the affected taxpayers for AY 2026-27.
