The Central Board of Direct Taxes (CBDT) has extended two deadlines for Assessment Year (AY) 2026–27 for taxpayers covered by the audit-related category under Section 139(1) of the Income-tax Act, 1961.
Their income-tax returns may now be furnished by 21 November 2026, while the specified date for furnishing audit reports has moved to 21 October 2026.
Buy Now: Think Before You Pay Cash: 50+ Landmark Rulings on Section 40A(3) Of The Income Tax Act, 1961
The CBDT announced the decision in a press release dated 28 September 2026. The revised dates are 21 days later than the earlier deadlines:
| Compliance | Earlier date | Revised date |
| Furnishing the audit report | 30 September 2026 | 21 October 2026 |
| Furnishing the income-tax return | 31 October 2026 | 21 November 2026 |
Who is covered?
The press release identifies the beneficiaries as persons listed at serial number 2 in the table under Explanation 2 to Section 139(1). In practical terms, the announcement concerns the return-filing category for persons whose accounts are required to be audited under the Income-tax Act or another law, including the relevant category of partners of audited firms. Taxpayers should check which statutory due-date category applies to their own return before relying on the extension.
The release does not announce a general extension for every taxpayer filing a return for AY 2026–27. It specifies the audit-related category and the corresponding audit-report date.
Why did the audit-report date move too?
Under Section 44AB, the “specified date” for furnishing a tax audit report is linked to the due date for furnishing the return under Section 139(1): it falls one month before that return date. With the covered return deadline extended to 21 November, the CBDT has stated that the corresponding specified date for audit reports stands extended to 21 October 2026.
The two dates serve different purposes. The audit report must be furnished by 21 October 2026; the covered taxpayer then has until 21 November 2026 to furnish the return of income. The return extension should therefore not be read as permission to defer the audit report until November.
The CBDT said that a formal order or notification giving effect to the extension is being issued separately.
Membership Required to Access Notification Details & Copy
To view the complete Notification Details and Download Copy, you must have an active membership. Please subscribe to continue.
