CBDT extends income tax return and tax audit due dates AY 26-27

CBDT Extends Income Tax Return and Tax Audit Due Dates for Assessment Year 2026–27

In a significant relief to taxpayers and professional practitioners across the nation, the Central Board of Direct Taxes (CBDT) has announced an extension for filing Income Tax Returns (ITR) and Tax Audit Reports for Assessment Year (AY) 2026–27.

The official press release issued by the Ministry of Finance details revised compliance deadlines for audit-eligible assesses under the Income-tax Act, 1961.

Key Highlights & Revised Deadlines

Detailed Overview

1. Extension of Tax Audit Report Submission

For taxpayers required to submit an audit report under the provisions of the Income-tax Act, 1961 (specifically those covered under S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139), the deadline to furnish the tax audit report has been pushed back from September 30, 2026, to October 21, 2026.

2. Extension of Income Tax Return (ITR) Filing

Correspondingly, the due date for filing the Return of Income for AY 2026–27 for the same category of audit-eligible taxpayers has been extended from October 31, 2026, to November 21, 2026.

Key Takeaway for Professionals & Taxpayers

This decision provides essential extra time for Chartered Accountants and taxpayers to complete audit procedures meticulously and avoid late-filing consequences. The CBDT confirmed that formal notifications regarding this extension are being issued separately.

Source

Also Read: SFT – 2517: Depository Transaction Reporting, Due Dates & Key Guidelines

Also Read: “CBDT Notifies New Forms PAN CR-01 & PAN CR-02 for PAN Correction from 1 April 2026”

Also Read: FAQs and Guidance notes on Forms under Income-tax Rules, 2026

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