CBDT extends the AY 2026-27 ITR filing deadline from October 31 to November 21 for specified taxpayers whose accounts are subject to audit.
The Central Board of Direct Taxes (CBDT) has extended the income tax return filing deadline for certain taxpayers for Assessment Year 2026-27, giving them an additional 21 days to complete their filings.
The CBDT has moved the deadline for furnishing the Return of Income for AY 2026-27 from October 31, 2026, to November 21, 2026 for taxpayers covered under the specified audit category.
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The extension applies to persons covered under S. No. 2 in the table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961.
The move gives eligible taxpayers and their tax professionals additional time to complete the required audit-related compliance before filing their returns.
Tax audit report deadline also extended
The CBDT has also extended the deadline for furnishing the corresponding tax audit report.
The audit report deadline has been moved from September 30 to October 21, 2026.
This means the revised timeline for the affected taxpayers is:
| Compliance | Earlier deadline | New deadline |
|---|---|---|
| Tax audit report | September 30, 2026 | October 21, 2026 |
| ITR filing | October 31, 2026 | November 21, 2026 |
Who gets the extension?
The extension is not a blanket extension for all taxpayers.
It applies to the specified category of taxpayers whose returns fall under the audit-related provision mentioned by the CBDT. Taxpayers whose accounts are required to be audited should therefore check whether their particular filing category falls within the notification.
The Income Tax Department's guidance confirms that AY 2026-27 filings continue to be governed by the Income-tax Act, 1961 provisions applicable to that assessment year.
What about salaried taxpayers and others?
The November 21 extension should not be treated as a new deadline for every individual taxpayer.
Taxpayers who were subject to the regular non-audit ITR deadline do not automatically receive this extension. For AY 2026-27, a belated return can generally be furnished up to December 31, 2026, or before completion of assessment, whichever is earlier.
A belated return can attract a fee under Section 234F: Rs 1,000 where total income does not exceed Rs 5 lakh and Rs 5,000 in other cases, according to the Income Tax Department.
Important point about carrying forward losses
Taxpayers should also be careful about filing a return of loss after the applicable due date.
The Income Tax Department states that filing a return of loss within the prescribed due date remains a requirement for carrying forward certain losses, including business and capital losses.
Therefore, the November 21 extension is particularly relevant to taxpayers covered by the audit category; it does not mean every taxpayer can simply wait until that date without consequences.
The CBDT's decision effectively gives eligible audit cases 21 additional days for the ITR and 21 additional days for the tax audit report. The sequencing also gives taxpayers and auditors more time to complete the audit report before the revised ITR deadline.
For taxpayers outside the specified audit category, however, the extension does not change their applicable filing deadline. The key issue is therefore which category a taxpayer falls into, rather than simply whether they have not yet filed their ITR.
The extension is for AY 2026-27, relating to income earned during FY 2025-26. The Income Tax Department has separately clarified that filings for this assessment year continue under the relevant provisions of the Income-tax Act, 1961.
Published: 28 Sept 2026, 06:14 pm IST
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