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The Central Board of Direct Taxes extends the due date for furnishing the Return of Income for the Assessment Year 2026-27. This applies to persons referred to in serial number 2 of the table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. The new due date is 21 November 2026. The Board also extends the specified date for furnishing the report of audit under section 44AB of the Act to 21 October 2026. These extensions apply to the Previous Year 2025-26.
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Circular No. 07/2026 F. No. 225/128/2026/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes
New Delhi, dated 28th September, 2026
Subject: - Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2026-27– reg.
The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act, 1961 (the Act) read with section 536 of the Income-tax Act, 2025, hereby extends the due date for furnishing Return of Income for the Assessment Year 2026-27 (Previous Year 2025-26) for the persons referred in sl.no.2 of the table below Explanation 2 to sub-section (1) of section 139 of the Act, from 31.10.2026 to 21.11.2026. Consequently, the specified date for furnishing of report of audit for the Assessment Year 2026-27 (Previous Year 2025-26) shall stand extended to 21.10.2026 in terms of clause (ii) of Explanation to section 44AB of the Income-tax Act,1961.
(Dr. Indu Bala) Deputy Secretary to the Government of India
Copy to:
(Dr. Indu Bala) Deputy Secretary to the Government of India
