CBDT extends income tax return deadline for audited taxpayers to 21 November 2026

The Central Board of Direct Taxes (CBDT) extended the due date for filing Income Tax Returns for Assessment Year 2026-27 for taxpayers whose accounts are required to be audited under the Income-tax Act, 1961, the category listed at Serial No. 2 of the Explanation to Section 139(1). The deadline, otherwise 31 October 2026, now stands extended to 21 November 2026. As a consequence, the 'specified date' by which the audit report itself must be furnished, which under the Act must precede the return-filing deadline, has also been pushed back, from 30 September 2026 to 21 October 2026.

The extension applies to companies and other assessees, such as partnerships and proprietorships, whose accounts must be audited, typically because their turnover crosses the thresholds fixed under Section 44AB of the Act. The Press Information Bureau release notes that a formal order or notification giving effect to the extension will be issued separately by the CBDT under its statutory power to extend such deadlines. Until then, taxpayers subject to audit gain an extra three weeks to complete their income-tax filings and audit reports for the year without facing the interest, fees, or other consequences that would otherwise follow from a late return.