The Central Board of Direct Taxes (CBDT) has announced an important extension of the due dates for Tax Audit Report and Income Tax Return filing for Assessment Year 2026-27. The announcement relates to persons covered under the specified audit category of Section 139(1) of the Income-tax Act, 1961.
The CBDT press release was issued on 28 September 2026 and states that the extended dates will provide additional time for the concerned taxpayers and professionals to complete the audit and return-filing process.
Tax Audit Due Date Extended
As per the press release, the “specified date” for furnishing the audit report under the Income-tax Act, 1961 has been extended.
The earlier specified date was:
30 September 2026
The revised date mentioned in the CBDT press release is:
21 October 2026
Therefore, persons falling within the specified category covered by the press release will get additional time for furnishing their audit report.
This is particularly relevant for taxpayers whose accounts are subject to tax audit and for Chartered Accountants involved in completion and uploading of the corresponding audit reports.
ITR Filing Due Date Also Extended
Along with the audit-report date, CBDT has also extended the due date for furnishing the Income Tax Return for AY 2026-27 for the specified category.
The earlier due date was:
31 October 2026
As per the press release, the revised due date is:
21 November 2026
Thus, the extension covers both the audit-report timeline and the subsequent return-filing timeline for the persons covered by the announcement.
Important: This Extension Is for the Specified Category
One important point taxpayers should understand is that this press release does not say that the due date for every taxpayer has been extended.
The CBDT specifically refers to persons mentioned at Serial No. 2 in the table under Explanation 2 to Section 139(1)of the Income-tax Act, 1961. Therefore, taxpayers should first determine whether they fall within this specified category before applying the extended dates to their case.
What About the Tax Audit Report?
The press release specifically states that the “specified date” for furnishing the report of audit has been extended from 30 September 2026 to 21 October 2026.
This means the audit-report deadline moves first, followed by the extended ITR filing deadline for the specified category.
| Particulars | Earlier Date | Extended Date |
|---|---|---|
| Tax Audit Report – specified date | 30 September 2026 | 21 October 2026 |
| ITR for AY 2026-27 – specified category | 31 October 2026 | 21 November 2026 |
Why Is This Announcement Important?
For taxpayers covered by the announcement, the extension gives additional time to:
- Complete the tax audit
- Finalise books of accounts
- Complete audit-related reporting
- Upload the audit report
- Review the tax computation
- Prepare the Income Tax Return
- Reconcile relevant tax information before filing the ITR
However, the additional time should not be interpreted as a general extension applicable to every taxpayer.
Formal Order/Notification Will Follow
The CBDT press release also makes an important procedural point: a formal order/notification giving effect to the extension is being issued separately.
Therefore, taxpayers and professionals should also check the formal CBDT order/notification for the operative details.
Key Takeaway
The major takeaway from the 28 September 2026 CBDT press release is that the due dates have been extended for the specified audit category for AY 2026-27:
Tax Audit Report:
30 September 2026 → 21 October 2026
ITR Filing:
31 October 2026 → 21 November 2026
The extension is specifically for the persons covered by the category referred to in the CBDT press release, so taxpayers should not assume that the new dates apply universally.
