Tax Audit Due Date Extended to Oct 21; Audit ITR Deadline to Nov 21

The Central Board of Direct Taxes (CBDT) has extended the timelines for tax audit and filing of audit-related Income Tax Returns for Assessment Year 2026-27.

As per a press release issued on 28 September 2026, the due date for furnishing the tax audit report has been extended from 30 September 2026 to 21 October 2026.

Correspondingly, the due date for furnishing the Return of Income for persons covered under S. No. 2 of Explanation 2 to section 139(1) of the Income-tax Act, 1961 (assessee class linked with tax audit) has been extended from 31 October 2026 to 21 November 2026.

Who this applies to

The relief is available to persons mentioned at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 — typically taxpayers for whom the return due date is linked to completion of tax audit.

Why it matters for CAs

The extension gives practising professionals and businesses additional time to complete audit procedures, finalise reconciliations, and file Form 3CA/3CB–3CD related reports before the revised 21 October 2026 cut-off, and thereafter file the Return of Income by 21 November 2026.

CBDT has clarified that a formal order/notification giving effect to these revised dates is being issued separately. Taxpayers and professionals should track the notification and avoid last-day portal congestion.

Key dates

• Tax audit report (specified date): 21 October 2026 (earlier 30 September 2026)
• ITR for covered audit cases: 21 November 2026 (earlier 31 October 2026)

*Based on the official CBDT Press Release dated 28 September 2026.*