Tax audit and ITR due dates extended for AY 2026-27
CBDT has extended the specified date for furnishing audit reports for AY 2026-27 from 30 September 2026 to 21 October 2026, and the related income-tax return due date from 31 October 2026 to 21 November 2026. The extension applies to the category of persons whose accounts must be audited, not to every taxpayer.
New specified date for the audit report21 October 2026
CBDT has issued Circular No. 07/2026, dated 28 September 2026, extending two dates for assessment year 2026-27.
The specified date for furnishing a report of audit moves from 30 September 2026 to 21 October 2026. The due date for furnishing the return of income moves from 31 October 2026 to 21 November 2026.
Both extensions are expressed for the same category: persons mentioned at Sl. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. That is the audit category. If your accounts are not required to be audited, this circular does not move your date.
Because the audit report date and the return date moved by the same three weeks, the sequencing is unchanged — the report still precedes the return by a month.
- Who it applies to
- Persons mentioned at Sl. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961 — broadly, assessees whose accounts are required to be audited. Taxpayers not subject to audit are unaffected by this extension.
- Practical impact
- Three extra weeks for the audit report and three extra weeks for the return that follows it. The two dates moved together, so the usual gap between furnishing the audit report and filing the return is preserved.
- What to do
- If your accounts are subject to audit, treat 21 October 2026 as the date for the audit report and 21 November 2026 for the return. If you are not subject to audit, your own due date has not changed by this circular — check which category you fall in before relying on the later date.