CBDT extends ITR due date for audit cases for AY 2026-27 to 21 November 2026
On 28 September 2026 the Central Board of Direct Taxes extended the due date for filing income tax returns for Assessment Year 2026-27, for persons subject to audit, from 31 October to 21 November 2026.
Summary
The extension applies to persons at Serial No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961. The 'specified date' for furnishing the tax audit report has also been extended from 30 September to 21 October 2026. A formal order is being issued separately.
Key facts
- Issued by
- Central Board of Direct Taxes (CBDT), 28 September 2026
- Assessment year
- 2026-27
- ITR due date (audit cases)
- Extended from 31 October to 21 November 2026
- Audit report 'specified date'
- Extended from 30 September to 21 October 2026
- Law
- Section 139(1), Income-tax Act, 1961
Practice MCQs 2 questions
To which date did CBDT extend the ITR due date for AY 2026-27 for persons subject to audit?
Show answer
Correct answer: C — 21 November 2026
The due date was extended from 31 October 2026 to 21 November 2026.
Consider the following statements about the CBDT decision of 28 September 2026: 1. The 'specified date' for the tax audit report was extended to 21 October 2026. 2. The extension applies to all individual taxpayers, including non-audit cases. Which of the above is/are correct?
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Correct answer: A — 1 only
Statement 1 is correct. Statement 2 is wrong: the extension applies only to persons subject to audit (Serial No. 2 of the Table below Explanation 2 to Section 139(1)).