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CBDT Extends ITR Filing Deadline for AY 2026-27 to November 21, 2026

  • The Central Board of Direct Taxes (CBDT) has extended the due date for filing income tax returns for Assessment Year 2026-27 for taxpayers subject to audit under the Income-tax Act, 1961. The deadline has been moved from October 31 to November 21, 2026. The audit report submission deadline has also been extended to October 21, 2026.

    New Delhi.: The Central Board of Direct Taxes (CBDT) has announced an extension of the due date for furnishing Returns of Income for Assessment Year (AY) 2026-27 in the case of specified taxpayers who are subject to audit under the Income-tax Act, 1961.

    As per the earlier schedule, the due date for filing income tax returns for persons covered under Serial No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961, was October 31, 2026. The CBDT has now extended this deadline to November 21, 2026.

    The extension provides additional time for eligible taxpayers to complete their income tax return filing formalities for the assessment year.

    Audit Report Submission Deadline Also Extended

    Along with the income tax return filing deadline, the CBDT has also extended the specified date for furnishing the audit report under the provisions of the Income-tax Act, 1961.

    For Assessment Year 2026-27, the audit report submission deadline for the specified category of taxpayers has been revised from September 30, 2026, to October 21, 2026.

    The revised deadlines are applicable to persons referred to at Serial No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961.

    Revised ITR Filing and Audit Report Deadlines

    Particulars

    Earlier Due Date

    Revised Due Date

    Income Tax Return Filing (AY 2026-27)

    October 31, 2026

    November 21, 2026

    Audit Report Submission

    September 30, 2026

    October 21, 2026

    Who Will Benefit from the Extension?

    The revised deadlines apply to specified taxpayers who are subject to audit under the Income-tax Act, 1961, as covered under the relevant provisions of Section 139(1).

    Taxpayers should check whether they fall within the specified category before relying on the extended dates.

    Frequently Asked Questions (FAQs)

    1. What is the new ITR filing deadline for AY 2026-27?

    The revised deadline is November 21, 2026, for specified taxpayers subject to audit under the Income-tax Act, 1961.

    2. What is the new audit report submission deadline?

    The specified date for furnishing the audit report has been extended to October 21, 2026.

    3. Which taxpayers are covered by the extension?

    The extension applies to persons referred to at Serial No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961.

    4. Does the extension apply to all taxpayers?

    No. The extension described here applies to the specified category of taxpayers subject to audit. Other taxpayers should follow the due dates applicable to their respective categories.

    5. For which assessment year are the revised deadlines applicable?

    The revised deadlines apply to Assessment Year 2026-27.