CBDT Extends Tax Audit Report and ITR Due Dates for AY 2026-27

The Central Board of Direct Taxes (CBDT) has extended the due dates for furnishing tax audit reports and income-tax returns for Assessment Year 2026-27 (Financial Year 2025-26), through Circular No. 07/2026 dated 28th September, 2026.

Revised due dates

Who is covered

The extension applies to the assessees referred to in Explanation 2 to section 139(1) of the Income-tax Act, 1961, whose return due date was 31st October, namely:

• a company;
• an assessee (other than a company) whose accounts are required to be audited under the Income-tax Act, 1961 or under any other law for the time being in force; and
• a partner of a firm whose accounts are required to be audited.

Returns for AY 2026-27 relate to FY 2025-26 and continue to be governed by the Income-tax Act, 1961, even though the Income-tax Act, 2025 has come into force from 1st April, 2026.

Points to note

• Only these two dates move. The circular extends the due dates for the audit report and the return of income for the covered assessees. Other due dates are not changed by this circular.
• Transfer pricing cases: assessees required to furnish a transfer pricing report (Form 3CEB) have a separate due date and are not mentioned in this circular.
• Interest continues to run. Where tax is still payable, interest for shortfall in advance tax continues until the tax is paid. It is advisable to pay the balance self-assessment tax without waiting for the extended return date.
• Plan ahead of the new dates. The extension gives an additional 21 days. Audit-case taxpayers should finalise their accounts, reconcile Form 26AS / AIS / TIS, and share information with their auditors well before 21st October, 2026 to avoid a last-minute rush on the portal.

Source: Income Tax Department, e-filing portal news dated 29th September, 2026, and CBDT Circular No. 07/2026 dated 28th September, 2026. This update is for general information only and is not professional advice. Please refer to the circular or consult us for advice on your specific case.