CBDT Extends Income Tax Return Filing Deadline for Audit Cases to November 21, 2026
New Delhi, September 28, 2026:
The Central Board of Direct Taxes (CBDT) has announced an extension of the deadline for filing Income Tax Returns (ITRs) for the Assessment Year 2026–27 for taxpayers whose accounts are required to be audited under the Income-tax Act, 1961. The decision provides additional time for eligible taxpayers to complete their tax filing formalities and meet their statutory obligations.
Previously, the due date for filing Income Tax Returns for the specified category of taxpayers was October 31, 2026. However, the CBDT has extended the deadline to November 21, 2026, allowing taxpayers additional time to prepare and submit their returns.
Along with the extension of the ITR filing deadline, the Board has also revised the deadline for furnishing audit reports under the Income-tax Act, 1961. The specified date for submitting these audit reports for Assessment Year 2026–27 has been extended from September 30, 2026, to October 21, 2026.
The revised timelines apply to the category of persons mentioned at Serial Number 2 in the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961. Taxpayers should confirm whether they fall within this category before relying on the extended deadlines.
The extension is expected to provide eligible taxpayers, businesses and professionals with additional time to complete audit-related procedures, finalise the necessary documentation and file their returns accurately. It also offers tax professionals and auditors more time to meet the relevant compliance requirements.
The CBDT has stated that a formal order or notification confirming the extension will be issued separately. Eligible taxpayers are advised to follow official updates and ensure that their returns and audit reports are submitted within the revised deadlines.
News Source: Central Board of Direct Taxes (CBDT) – Official Press Release
