INCOME TAX29 Sept 2026
File ITR now or wait until the new 21 October tax audit deadline? What taxpayers need to know | Mint
The tax audit deadline for AY 2026-27 has moved from 30 September to 21 October 2026, and the ITR due date shifted to 21 November 2026. If your audit is done, you need not wait. Once your audit report is uploaded, the UDIN (Unique Document Identification Number) is validated and approved on the portal, file your ITR. Just match figures with the audited statements first.
Key Statutory Highlights
- The tax audit report deadline for AY 2026-27 has been extended to 21 October 2026, while the ITR due date is now 21 November 2026.
- Once the audit report is uploaded and approved on the portal with a validated UDIN, you can file your ITR immediately, as the extension is relief and not a compulsion to wait.
- If a mistake is found in the audit report later, the chartered accountant should correct and re-file it first, and then a revised return can be filed under section 139(5) until 31 December 2026.
Actionable Advice for Taxpayers / Founders:Before filing, confirm your audit report shows Approved status with a valid acknowledgement number and UDIN, and reconcile Form 26AS, AIS and TIS. If the audit figures change later, discuss the revised-return route under section 139(5) with your CA rather than filing a fresh original return.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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