As per Circular No.07/2026 dated 28th September,2026, the due dates for ITR and Audit Report are extended as below: Due date for filing of Income Tax Returns for AY 2026-27 is extended in the cases of persons mentioned at Sl.No.2 in the Table below Explanation2 to Sub-section (1) of Section 139 of Income Tax Act 1961 from 31st October 2026 to 21st November 2026" Accordingly, the Audit Reports for AY 2026-27 is extended in the cases of persons mentioned at Sl.No.2 in the Table below Explanation2 to Sub-section (1) of Section 139 of Income Tax Act 1961 from 30th September 2026 to 21st October, 2026.

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