The Central Board of Direct Taxes (CBDT) has extended two important income-tax deadlines for Assessment Year 2026-27, through Circular No. 07/2026 dated 28 September 2026.
The new dates
| What | Earlier due date | Extended to |
|---|---|---|
| Income Tax Return (ITR) | 31 October 2026 | 21 November 2026 |
| Audit reports | 30 September 2026 | 21 October 2026 |
Who it applies to
The extension applies to the persons listed at Sl. No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961. This is the category whose ITR is normally due on 31 October: mainly taxpayers who must get their accounts audited (such as businesses and professionals covered by tax audit), and similar cases listed in that table.
It does not move the due dates for other taxpayers.
What you should do
- Check your category. Confirm with your CA whether you fall under Sl. No. 2 of the Table below Explanation 2 to Section 139(1).
- Finish the audit first. The audit report must be uploaded by 21 October 2026, before the ITR.
- File the ITR by 21 November 2026.
- Don't wait for another extension. Extensions are not guaranteed, and the portal gets slow near any deadline.
