New Tax Audit & ITR Deadline: Due Date Extended, Check Latest Update
The Central Board of Direct Taxes (CBDT) has announced a significant extension of the due dates for filing the Tax Audit Report and Income Tax Return for Assessment Year 2026-27. The extension applies to taxpayers who fall under the specified audit category covered by Section 139(1) of the Income-tax Act, 1961.                   The CBDT issued its press release on 28 September 2026, confirming an extension of the applicable deadlines. The revised timelines are intended to give the affected taxpayers and tax professionals additional time to complete the audit formalities and file their income tax returns.
The Central Board of Direct Taxes (CBDT) has announced an extension of the due date for filing the Return of Income for Assessment Year 2026-27 for taxpayers covered under S. No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961.
For such taxpayers, the income tax return filing deadline has been extended from 31 October 2026 to 21 November 2026. Consequently, the specified date for furnishing the tax audit report for AY 2026-27 has also been extended from the earlier date to 21 October 2026.
The CBDT has issued a press release confirming these revised deadlines.
Tax Audit Deadline Revised
According to the CBDT press release, the “specified date” for submitting the audit report under the Income-tax Act, 1961 has been extended for the applicable category of taxpayers.
The original deadline was:
30 September 2026
The new deadline announced by CBDT is:
21 October 2026
Accordingly, taxpayers covered under the specified category will have additional time to complete and furnish their tax audit reports.
The change is especially relevant to taxpayers whose accounts are required to undergo tax audit and to Chartered Accountants responsible for preparing, finalising, and uploading the related audit reports.
Income Tax Return Deadline Also Revised
CBDT has simultaneously extended the Income Tax Return filing deadline for AY 2026-27 for taxpayers falling under the specified category.
The previous deadline was:
31 October 2026
The revised deadline is:
21 November 2026
Therefore, the extension provides additional time for both completion of the audit-report requirements and subsequent filing of the income tax return for the taxpayers covered by the announcement.
Extension Applies Only to the Specified Category
Taxpayers should note that the CBDT announcement does not constitute a blanket extension for all taxpayers.
The press release specifically covers persons referred to at Serial No. 2 in the table under Explanation 2 to Section 139(1) of the Income-tax Act, 1961.
Therefore, taxpayers should verify whether their particular case falls within this specified category before relying on the revised deadlines.
Revised Tax Audit Report Date
The CBDT press release clearly provides that the “specified date” for furnishing the audit report has been shifted from 30 September 2026 to 21 October 2026.
In practical terms, the audit-report deadline is extended first, followed by the revised ITR filing deadline applicable to the specified category.
| Particulars | Earlier Deadline | Revised Deadline |
|---|---|---|
| Tax Audit Report – specified date | 30 September 2026 | 21 October 2026 |
| ITR for AY 2026-27 – specified category | 31 October 2026 | 21 November 2026 |
What Additional Time Can Be Used For
For taxpayers covered by the CBDT announcement, the extended timeline can help provide additional time to:
- Complete the tax audit process
- Finalise books and financial records
- Complete audit-related disclosures and reporting
- Furnish and upload the audit report
- Verify tax calculations and liabilities
- Prepare and review the Income Tax Return
- Reconcile applicable tax-related information before filing the return
At the same time, taxpayers should remember that this extension is not a universal extension applicable to every taxpayer.
Separate Formal Order or Notification
The CBDT press release also indicates that a separate formal order/notification will be issued to give effect to the revised deadlines.
Taxpayers and tax professionals should therefore refer to the formal CBDT order or notification as well for the detailed operative provisions of the extension.
Key Points at a Glance
The key dates announced in the CBDT press release dated 28 September 2026 for the specified audit category for AY 2026-27 are:
Tax Audit Report:
30 September 2026 → 21 October 2026
Income Tax Return:
31 October 2026 → 21 November 2026
The revised dates apply specifically to the persons covered by the category identified in the CBDT announcement. Therefore, taxpayers should first confirm their eligibility for the extension rather than assuming that the revised deadlines apply to all taxpayers.