In a significant compliance relief for taxpayers and tax professionals, the Central Board of Direct Taxes (CBDT) has decided to extend the statutory timelines for furnishing the Report of Audit and Return of Income for Assessment Year 2026-27 in respect of specified persons whose accounts are required to be audited under the Income-tax Act, 1961.
ITR Due Date Extended to 21st November, 2026
The due date for furnishing the Return of Income for Assessment Year 2026-27, in the case of persons referred to at S. No. 2 in the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961, which was earlier 31st October, 2026, has been extended as under:
31st October, 2026 ➡️ 21st November, 2026
Accordingly, eligible taxpayers covered by the aforesaid provision will now be able to furnish their Return of Income up to 21st November, 2026.
Tax Audit Report Due Date Extended to 21st October, 2026
Consequent to the extension of the ITR filing timeline, the “specified date” for furnishing the Report of Audit under the provisions of the Income-tax Act, 1961 for AY 2026-27 in the case of such persons has also been extended:
30th September, 2026 ➡️ 21st October, 2026
Thus, taxpayers covered by the relevant audit provisions will have additional time up to 21st October, 2026 for furnishing their audit reports.
Revised Compliance Calendar – AY 2026-27
| Compliance | Earlier Due Date | Extended Due Date |
| Furnishing of Tax Audit Report | 30 September 2026 | 21 October 2026 |
| Filing of Return of Income – Audit Cases | 31 October 2026 | 21 November 2026 |
Formal Notification to Follow
CBDT has clarified in its Press Release dated 28th September, 2026 that a formal order/notification giving effect to the above extensions is being issued separately. Therefore, the notification number should be inserted only after the formal notification/order is officially issued; it is not stated in the Press Release provided.
The Press Release can be accessed at: https://x.com/IncomeTaxIndia/status/2104523246972571801
