The ITR filing deadline for eligible audit cases in AY 2026–27 is 21 November 2026. Their tax audit report deadline moved to 21 October 2026. Neither change automatically extends the deadline for salaried taxpayers, non-audit businesses or transfer-pricing cases. The category in section 139(1), rather than the return-form number alone, determines the date.
AY 2026–27 covers income earned from 1 April 2025 to 31 March 2026. These returns continue under the Income-tax Act, 1961, even though the Income-tax Act, 2025 governs later tax years. The extension comes from CBDT Circular No. 07/2026 dated 28 September 2026 Official ↗; the underlying category dates were set by the Finance Act, 2026 Official ↗.
If your return falls in the audit category without section 92E transfer pricing: file the report of audit by 21 October 2026 and the ITR by 21 November 2026. The report date has already passed as at this article's 7 November update; act promptly if it was missed.
AY 2026–27 deadlines at a glance
| Taxpayer or filing | Deadline | What to check |
|---|---|---|
Other taxpayers, typically salary, pension and non-business income, where no later category applies | 31 July 2026 | Return under section 139(1). |
Non-audit business or professional income; partners of non-audited firms in the statutory category | 31 August 2026 | Regular statutory date, not the September circular's extension. |
Tax audit report for the eligible non-transfer-pricing audit category | 21 October 2026 | Extended from 30 September by Circular 07/2026. |
Company, other assessee whose accounts must be audited under income-tax or another law, or partner of an audited firm, if section 92E does not apply | 21 November 2026 | ITR date extended from 31 October by Circular 07/2026. |
Return where section 92E applies (transfer pricing) | 30 November 2026 | Separate statutory category; not changed by Circular 07/2026. |
Belated return under section 139(4) | 31 December 2026 | Subject to earlier completion of assessment and applicable fee/interest. |
Revised return under section 139(5) | 31 March 2027 | Subject to earlier completion of assessment and the law on revision fees. |
The table is a general AY 2026–27 guide. Check the particular taxpayer's status, whether accounts require audit under any law, whether section 92E applies, and any later CBDT order. For the transfer-pricing category, separately track the report under section 92E, generally due one month before the return date; do not assume the 21 October audit-report extension covers it.
Exactly who got the 21 November extension?
Circular 07/2026 identifies serial number 2 of the table below Explanation 2 to section 139(1). That category covers a company; a non-company assessee whose accounts must be audited under the Income-tax Act or another law; and a partner of a firm whose accounts must be audited under such a law. The statutory table also includes a spouse of such partner where section 5A applies. It excludes cases governed by section 92E.
This means the date can apply to a company even if the company does not have a tax audit under section 44AB: company status itself is in the category. For a proprietor, professional, LLP or partnership firm, inspect the actual audit requirement. Partners of an audited firm have their own place in the category, even if their personal accounts are not audited. Do not decide solely because last year's ITR happened to be ITR-3, ITR-5 or ITR-6.
The circular moved the return date from 31 October to 21 November. As a consequence under section 44AB, it moved the specified date for the audit report from 30 September to 21 October for that category. It did not grant another month from 21 October; the two dates are separate.
Three quick examples
- A salaried employee with no business or audit category: ordinarily 31 July. The employee does not get the 21 November extension just because a company employs them.
- A small non-audit trader with business income: ordinarily 31 August, whether they use an eligible presumptive return or an ITR-3 return. Audit facts must be checked separately.
- A partner in an audited firm: ordinarily falls in the 21 November audit-category extension, provided section 92E does not put them in the transfer-pricing category.
Who was outside Circular 07/2026?
Non-business individuals and other residual taxpayers retained the 31 July statutory date. Non-audit business or professional taxpayers retained the 31 August statutory date introduced by the Finance Act, 2026. The latter category also expressly includes partners of non-audited firms, and a spouse to whom section 5A applies, where the statutory conditions are met.
Transfer-pricing cases remain in serial number 1, with a 30 November return date. Section 92E concerns the prescribed accountant's report for international transactions or specified domestic transactions. Confirm the separate report deadline and filing requirements for your case. The CBDT circular's wording names serial number 2, so it should not be read as an extension of serial number 1.
A form number does not prove your due date. An ITR-2 user usually has the residual 31 July date, but the real test is the applicable statutory category. Likewise, not every ITR-3 user is audited and not every company is audited under section 44AB. If your accounts require audit under another law, that may still place you in the audit return category.
If your original due date has passed
Belated return: generally by 31 December 2026
If no return was filed by the applicable section 139(1) due date, section 139(4) permits a belated return by 31 December 2026 or before assessment is completed, whichever is earlier. This is different from the extra time granted to eligible audit cases: those taxpayers still have until 21 November to file a timely original return.
Section 234F generally charges ₹1,000 if total income does not exceed ₹5 lakh, or ₹5,000 otherwise, for an applicable late filing. Interest under section 234A can also arise at 1% per month or part of a month on the relevant unpaid tax; it is not a flat charge on everyone who files late. Check the tax computation and payment history rather than guessing from the filing date alone.
An on-time loss return matters. Business and capital losses normally need a return filed within the section 139(1) time limit to be carried forward. A house-property loss has different treatment. If a material loss is involved and the date was missed, seek advice on the position rather than assuming a belated return preserves every benefit.
Revised return: generally by 31 March 2027
If you already filed an original or belated return and discover an omission or wrong statement, section 139(5), as amended by the Finance Act, 2026, allows revision before the end of AY 2026–27 (31 March 2027) or before assessment is completed, whichever is earlier. A revised return corrects a filed return; it is not the route for someone who never filed one.
The Finance Act also inserted a separate revision-fee provision, section 234-I. Its enacted wording refers to a period measured from the end of the relevant assessment year, while CBDT Budget 2026 FAQs Official ↗ describe a fee after nine months from the end of the relevant financial year. Those descriptions do not align cleanly for AY 2026–27. Confirm any fee the portal calculates and seek advice before relying on an assumed fee-free period.
Updated return is a different route
An updated return under section 139(8A) may be available later, subject to restrictions and additional tax. It is not interchangeable with a belated or revised return and generally cannot be used to increase a refund or a loss. The Income Tax Department's AY 2026–27 transition FAQs Official ↗ confirm that these returns remain governed by the 1961 Act.
Before filing: a practical audit-case checklist
- Confirm the category. Identify company, audit, partner and section 92E status from the actual facts and statutory table.
- Check the report. Confirm the auditor uploaded the correct report, such as Form 3CA/3CB with Form 3CD where applicable, and that the taxpayer accepted it on the portal. If the 21 October report date was missed, address that separately; the 21 November ITR extension does not erase a report default.
- Reconcile information. Match books, Form 26AS, AIS/TIS and tax credits; review TDS, advance tax and any balance self-assessment tax.
- Review tax-regime choices. Eligible taxpayers with business or professional income who want to opt out of the default regime generally need Form 10-IEA by their section 139(1) due date Official ↗. A later belated return does not itself extend that form deadline.
- File and verify. Save the filed return's acknowledgement and complete electronic verification or submit ITR-V within the applicable 30-day window. The official e-verification guidance Official ↗ explains consequences if verification is late.
Need help with the correct filing date?
TaxQue can review your audit category, report acceptance, tax credits and return before the applicable deadline. Explore income-tax e-filing support or contact the team through the site. Verify any deadline changes against the CBDT circular Official ↗ and the Income Tax Department's returns guidance Official ↗.
