Archive · 28 Sep 2026
CBDT Extends Audit-Linked Tax Deadlines to November 21, 2026
Some businesses and professionals must have their accounts checked by an auditor before filing tax returns.
The CBDT has given these taxpayers more time for Assessment Year 2026-27.
The tax audit report is now due by October 21, 2026, instead of September 30.
The related income-tax return is now due by November 21, 2026, instead of October 31.
The audit report must be completed before the income-tax return is filed.
The extra time can help taxpayers compare accounting, tax, and GST records.
It can also help auditors and businesses correct mistakes.
Regular salaried taxpayers who are not subject to tax audit are not covered by this extension.
The CBDT extended the ITR filing deadline for eligible audited taxpayers from October 31 to November 21, 2026.
The tax audit report deadline was moved from September 30 to October 21, 2026.
The extensions apply to taxpayers whose accounts are required to undergo tax audit for Assessment Year 2026-27.
The relief excludes taxpayers required to furnish a report under section 92E.
The additional time is intended to help businesses and professionals complete audits, reconcile records, and file accurate returns.
- Who
- The Central Board of Direct Taxes, eligible audited taxpayers, businesses, professionals, and their auditors.
- What
- The deadlines for tax audit reports and applicable income-tax returns were extended by 21 days.
- When
- The extension was announced on September 28, 2026; the revised deadlines are October 21 and November 21, 2026.
- Where
- New Delhi.
- Why
- To provide more time for complex audits, reconciliations, and accurate filings after demands from tax practitioners.
- Authority
- Central Board of Direct Taxes (CBDT)
- Assessment year
- 2026-27
- Tax audit report deadline
- October 21, 2026, extended from September 30
- ITR filing deadline
- November 21, 2026, extended from October 31
- Eligible taxpayers
- Taxpayers whose accounts are required to undergo tax audit under applicable income-tax provisions
- Exclusion
- Taxpayers required to furnish a report under section 92E
- Formal notification
- The CBDT said a formal order or notification would be issued separately.
Sources
CBDT extends ITR deadline for taxpayers with audited accounts to 21 November
CBDT Extends Tax Deadlines, Audit Reports Due October 21 And ITRs By November 21
ITR deadline extended to November 21 for taxpayers whose accounts need audit