Income Tax · Deadline extension

AY 2026–27: audit and ITR deadlines extended for specified cases

CBDT Circular 07/2026 sets 21 October for the audit report and 21 November for the return in the cases covered by the circular.

Official announcement Published here Last updated
01 · The change

What changed?

  • The return deadline moves from 31 October to 21 November 2026.
  • The corresponding specified audit-report date is extended to 21 October 2026.
02 · Your next step

What to check next

  1. Confirm that your filing category is covered with your tax adviser.
  2. Coordinate the audit and return records, and check for subsequent notices before filing.

This extension applies to the specified cases; it does not extend every taxpayer’s return deadline.

03 · The official reference

Read the source.

Source summary checked by Codex on 11 Oct 2026. Dates and scope checked against the official circular. No individual tax advice. This source summary has not been signed off by a Finnvisor Advisory professional.

Publication history
  • · Initial source-checked summary; linked calendar dates match the circular.

General information based on the references above. Confirm applicability and later changes with the official authority or your adviser.

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