Audit-case ITR for AY 2026-27 can now be filed till 21 November 2026; audit report date moves to 21 October
CBDT has extended the return due date for persons subject to audit from 31 October 2026 to 21 November 2026. The specified date for the audit report moves from 30 September to 21 October 2026.
Key facts
- Published
- 28 September 2026
- Section
- Income Tax
- What it is
- Extended
- In force
- Return by 21 November 2026
- Who it affects
- Persons whose accounts are subject to audit
In 30 seconds
- Return of income for AY 2026-27 in audit cases: due date moved from 31 October 2026 to 21 November 2026.
- Audit report: the “specified date” moved from 30 September 2026 to 21 October 2026.
- Covers persons at Serial No. 2 of the Table below Explanation 2 to section 139(1) of the Income-tax Act, 1961.
- CBDT has said a formal order/notification is being issued separately.
हिंदी में सार
ऑडिट वाले मामलों में AY 2026-27 की आयकर रिटर्न की आख़िरी तारीख 31 अक्टूबर से बढ़ाकर 21 नवंबर 2026 कर दी गई है। ऑडिट रिपोर्ट की तारीख 30 सितंबर से बढ़कर 21 अक्टूबर 2026 हो गई है। औपचारिक आदेश अलग से जारी होगा।
Before and now
Audit report by 30 September 2026 and return of income by 31 October 2026.
Audit report by 21 October 2026 and return of income by 21 November 2026.
What CBDT has announced
In a press release dated 28 September 2026, the Central Board of Direct Taxes said the due date for furnishing the return of income for Assessment Year 2026-27 — which was 31 October 2026 for persons mentioned at Serial No. 2 in the Table below Explanation 2 to section 139(1) of the Income-tax Act, 1961 — is extended to 21 November 2026.
Along with it, the “specified date” for furnishing the report of audit under the Act for the same assessment year is extended from 30 September 2026 to 21 October 2026.
The two dates side by side
| Item (AY 2026-27) | Earlier date | New date |
|---|---|---|
| Report of audit — specified date | 30 September 2026 | 21 October 2026 |
| Return of income — audit cases | 31 October 2026 | 21 November 2026 |
What to keep in mind
- The press release covers only the persons at Serial No. 2 of that Table — the audit cases. It does not speak about any other category of taxpayer.
- The press release says the formal order/notification will be issued separately. Read that order when it comes for the exact wording.
- The release does not say anything about interest, late fee or other dates; do not assume a change there.
How it got here
- CBDT press release announcing the extension
- New specified date for the audit report
- New due date for the return of income in audit cases
Questions and answers
Who gets the extended date?
Persons mentioned at Serial No. 2 in the Table below Explanation 2 to section 139(1) of the Income-tax Act, 1961 — described in the press release as persons subject to audit.
What is the new date for the audit report?
21 October 2026, in place of 30 September 2026.
Has the formal order come?
The press release of 28 September 2026 says a formal order/notification is being issued separately.
Published 28 September 2026. Updated 2 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.