CBDT Extends Tax Audit Report and ITR Filing Deadlines for AY 2026-27
The Central Board of Direct Taxes (CBDT), functioning under the Department of Revenue, Ministry of Finance, Government of India, has announced a significant deadline extension for certain categories of assessees for Assessment Year 2026-27. Through a Press Release dated 28th September 2026, the CBDT has provided additional time both for submitting the tax audit report and for filing the Return of Income, offering much-needed relief to companies, audit-liable assessees, and their partners.
Background: Who Is Covered Under This Extension?
The extension specifically applies to persons listed at S. No. 2 in the Table below Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961 — covering cases where the provisions of Section 92E (relating to international transactions and specified domestic transactions requiring an accountant's report) do not apply.
The following categories of assessees fall within the scope of this extension:
- Companies — all entities classified as companies under applicable law
- Non-company assessees whose accounts are mandatorily required to be audited, either under the Income-tax Act, 1961 or under any other law currently in force
- Partners of firms whose accounts are subject to audit under the Income-tax Act, 1961 or any other applicable law — and this also includes the spouse of such a partner, provided the provisions of
Section 5Aof the Income-tax Act, 1961 are applicable to that spouse
Note: Assessees required to furnish a report under
Section 92Eare NOT covered by this extension. Their deadlines remain unchanged.
Revised Deadlines at a Glance
Tax Audit Report (Section 44AB)
| Particulars | Original Deadline | Extended Deadline |
|---|---|---|
| Furnishing of Tax Audit Report for AY 2026-27 | 30th September 2026 | 21st October 2026 |
Return of Income (Section 139)
| Particulars | Original Deadline | Extended Deadline |
|---|---|---|
| Filing of Return of Income for AY 2026-27 | 31st October 2026 | 21st November 2026 |
Both extensions operate together — the revised "specified date" for the audit report submission under the Income-tax Act, 1961 has been pushed from 30th September 2026 to 21st October 2026, while the corresponding Return of Income filing deadline has moved from 31st October 2026 to 21st November 2026.
The Formal CBDT Announcement: Key Text
The Press Release issued by the CBDT on 28th September 2026 reads as follows: