CBDT Extends Income Tax Return and Tax Audit Report Filing Deadlines for AY 2026-27:

CBDT has extended the ITR filing deadline for taxpayers subject to audit to November 21, 2026, and the tax audit report deadline to October 21, 2026, for AY 2026-27.

CBDT Extends ITR Filing Deadline for Audit Cases

Saloni Kumari

Sep 28, 2026

Last update on Sep 28, 2026

The Central Board of Direct Taxes (CBDT), Ministry of Finance (Department of Revenue), has extended the due date for filing the Income Tax Return (ITR) for audit cases and Tax Audit Report (TAR) for the Assessment Year 2026-27 (Financial Year 2025-26).

The Income Tax Department has extended the due date for filing returns of income for the taxpayers subject to audit under the Income Tax Act 1961 from October 31, 2026, to November 21, 2026.

Correspondingly, the "specified date" to furnish the tax audit report under the Income Tax Act 1961 has been extended from September 30, 2026, to October 21, 2026.

This extension pertains to the taxpayers referred to at Serial Number 2, in the Table below, Explanation 2 to sub-section (1) of section 139 of the Income Tax Act 1961.

The aforementioned extensions in the ITR and TAR deadlines have been officially announced by the CBDT through a press release dated September 28, 2026, which has also released an official notification notifying the same.

The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income for Assessment Year 2026-27 in the case of persons mentioned at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961… pic.twitter.com/wyLzVBXSNY
— September 28, 2026

Updated Due Dates:

Type	Deadline	Fees
ITR-1, ITR-2, ITR-7 (No Business or Audit)	31 July 2026	Check Belated ITR Fees
ITR-3, ITR-4, ITR-5, ITR-7 – Business Income, No audit	31 August 2026	Check Belated ITR Fees
ITR-3, ITR-5, ITR-7 - With mandatory audit	21 November 2026	None; original filing due date
ITR-6	21 November 2026	None; original filing due date
Tax Audit (Form 3CA/3CB-3CD, 10B and 10BB)	21 October 2026	None; original filing due date
Company AGM Due Date	30th September
AOC-4	30th October	None; original filing due date
MGT-7	29th November	None; original filing due date
Belated ITR	31 December 2026	₹5,000 (income > ₹5 lakh) or ₹1,000 (income upto ₹5 lakh) Loss: Can't carry forward losses
Revised ITR – To correct errors in an already filed ITR	31 March 2027	None till 31 December; thereafter ₹5,000 (income > ₹5 lakh) or ₹1,000 (income upto ₹5 lakh)
Updated ITR – Voluntary disclosure of past missed income	48 months from end of AY of missed income. AY 2022-23 to AY 2025-26 covered this year	Additional tax on tax + interest due if filed within: 0–12 months → 25%; 12–24 months → 50%; 24–36 months → 60%; 36–48 months → 70%

Based on CBDT Press Release dated 28.09.2026

About Author

Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].