CBDT extends filing of Tax Audit report from September 30, 2026 to October 21, 2026 and Income Tax Return from October 31, 2026 to November 21, 2026

The Central Board of Direct Taxes (CBDT) has decided to extend the due date for furnishing the Return of Income for Assessment Year (A.Y.) 2026-27 from October 31, 2026 to November 21, 2026.

Consequently, the ‘specified due date’ for furnishing the Tax audit report under the provisions of the Income-tax Act, 1961, has also been extended from September 30, 2026 to October 21, 2026 in the case of a company, or a person (other than a company), including a partner of a firm, whose accounts are required to be audited under the Income-tax Act, 1961.

Accordingly, for specified taxpayers, the Tax Audit Report for A.Y. 2026-27 is now required to be furnished by October 21, 2026, while the corresponding Return of Income is required to be furnished by November 21, 2026.

Source: CBDT