CBDT extends tax audit report and ITR deadlines by 21 days for Assessment Year 2026-27
The Central Board of Direct Taxes has moved the tax audit report deadline to October 21 and the ITR deadline for audit cases to November 21, 2026.
Chartered accountants, businesspeople and corporate taxpayers across the country have received relief in the festival season. The Central Board of Direct Taxes (CBDT) has extended the last date for filing tax audit reports for Assessment Year 2026-27. The deadline for filing Income Tax Returns (ITR) has also been pushed back.
The government has granted an extension of 21 days. Lakhs of businesspeople, traders, companies and tax professionals across the country will benefit.
The decision is seen as significant because the portal was under heavy workload and technical problems were also being reported. Taxpayers had therefore been repeatedly demanding an extension.
The new dates are as follows. For taxpayers whose accounts must be audited, the earlier last date for submitting the tax audit report was September 30, 2026. It has now been moved to October 21, 2026.
For taxpayers who must file an ITR because of a tax audit, the last date has been extended from October 31, 2026 to November 21, 2026. Taxpayers covered under Section 139(1) of the Income Tax Act can now file their ITR by November 21, 2026 instead of October 31. They thus get 21 more days to file the return.
A post on the official X account of Income Tax India on September 28, 2026 said that the CBDT has decided to extend the date for filing returns for Assessment Year 2026-27 for those at serial number 2 in the table under Explanation 2 to sub-section (1) of Section 139 of the Income Tax Act, 1961.
Even with the extension, taxpayers should not take the deadline lightly. Under Section 271B of the Income Tax Act, a taxpayer who fails to file the tax audit report by the due date can face a heavy penalty. Taxpayers should therefore note the new dates and complete the work on time.
