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The Central Board of Direct Taxes extends the due dates for filing Income Tax Returns and Audit Reports for Assessment Year 2026-27. This extension applies to persons mentioned at Serial Number 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. The due date for filing Income Tax Returns moves from 31 October 2026 to 21 November 2026. The due date for furnishing Audit Reports moves from 30 September 2026 to 21 October 2026.
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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New Delhi, 28^th^ September, 2026
Press Release
CBDT extends due date for furnishing Return of Income for AY 2026-27 in respect of persons subject to audit under the Income-tax Act, 1961
The due date for furnishing Return of Income for Assessment Year 2026-27 is 31^th^ October, 2026 in the case of persons mentioned at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961
The Central Board of Direct Taxes (CBDT) has decided to extend the aforesaid due date of furnishing of Return of Income from 31^th^ October, 2026 to 21^th^ November, 2026.
Accordingly, the 'spermiod dale for rumishing ho the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27, in the case of persons referred to at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Act, stands extended from 30^th^ September, 2026 to 21^th^ October, 2026
A formal order/notification to this effect is being issued separately.
(V. Rajitha)
Commissioner of Income Tax
(Media & Technical Policy) &
Official Spokesperson, CBDT
