CBDT extends I-T return filing deadline for audited taxpayers to November 21

The Central Board of Direct Taxes (CBDT) on Monday extended the due date for furnishing income-tax returns for Assessment Year 2026-27 by taxpayers covered under the audit provisions from October 31 to November 21, 2026.

The Central Board of Direct Taxes (CBDT) on Monday extended the due date for furnishing income-tax returns for Assessment Year 2026-27 for taxpayers covered under the audit provisions from October 31 to November 21, 2026. The extension will provide additional time to the specified taxpayers to furnish their returns of income for AY 2026-27, the CBDT said in a press release.

The Board also extended the corresponding deadline for furnishing the tax audit report. The 'specified date' for furnishing the report of audit under the Income-tax Act, 1961, has been extended from September 30 to October 21, 2026, in the case of the taxpayers covered by the provision. The CBDT said the extension applies to persons mentioned at Serial Number 2 in the table below Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961.

The earlier due date for furnishing the return of income for such taxpayers was October 31, 2026. Following the decision, they will now have until November 21 to complete the filing. Similarly, the specified date for furnishing the audit report, which was September 30, has been extended to October 21.

The CBDT said a formal order or notification giving effect to the decision would be issued separately. The extension comes ahead of the original deadlines for both the audit report and income tax return for the specified category of taxpayers.

Under the revised timeline, taxpayers covered by the provision will first have to furnish their audit reports by October 21, followed by the income tax return by November 21. The CBDT's decision specifically relates to Assessment Year 2026-27 and does not, in the release, indicate any change to other income-tax filing deadlines.

The Board said the decision has been taken to extend the due date for furnishing the return of income and the specified date for the audit report in respect of the persons covered under the relevant provision of Section 139 of the Income-tax Act. The revised deadlines will apply to the specified taxpayers for the AY 2026-27 filing cycle. (ANI)