AY 2026-27: Audit Report Date Moved to 21 October and Return Date to 21 November 2026

By a press release dated 28 September 2026, CBDT has extended the due date for filing the return of income for AY 2026-27 from 31 October 2026 to 21 November 2026 for assessees at S. No. 2 of the Table below Explanation 2 to Section 139(1), and the specified date for their audit report from 30 September 2026 to 21 October 2026.

The change matters because the original audit date fell two days after the press release. The announcement is by press release only, and the formal order or notification had not been issued at the time of writing, so practitioners are working from dates that still need confirmation.

What the press release provides

Item Earlier date Revised date
Audit report (specified date) 30 September 2026 21 October 2026
Return of income 31 October 2026 21 November 2026