INCOME TAX28 Sept 2026
Who gets more time for tax audit and ITR filing as CBDT extends deadlines? Eligible taxpayers vs exclusions | Mint
The Central Board of Direct Taxes (CBDT) has extended two deadlines for Assessment Year (AY) 2026-27. Tax audit reports can now be filed by 21 October 2026, instead of 30 September 2026. Income-tax returns (ITRs) get until 21 November 2026, instead of 31 October 2026. This covers audit cases under section 139(1) where section 92E does not apply. Section 92E cases are excluded.
Key Statutory Highlights
- The deadline for furnishing the tax audit report has been extended from 30 September 2026 to 21 October 2026 for AY 2026-27.
- The ITR filing deadline has been extended from 31 October 2026 to 21 November 2026 for the same category of taxpayers.
- Taxpayers who must furnish a report under section 92E are not covered by this extension.
Actionable Advice for Taxpayers / Founders:First confirm whether your case falls under section 92E, since those taxpayers are excluded and still follow a 30 November due date. If you are covered, use the extra days to finish your audit report before starting your ITR, and check with your CA on the correct form.
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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