CBDT weekly summary

CBDT updates 28 September-4 October 2026: audit ITR deadline

CBDT moved the AY 2026-27 audit report and ITR dates for audited assessees and approved research bodies under section 45 of the Income-tax Act, 2025.

The week in brief

What changed

3 points

01
Circular 7/2026 moves the AY 2026-27 return due date for assessees subject to audit from 31 October to 21 November 2026. The tax audit report under section 44AB is now due on 21 October 2026, not 30 September.
02
Notifications 122 to 131 of 2026 approve research bodies under section 45(3)(a), mostly for tax years 2026-27 to 2030-31, including Zandu Foundation, UPASI Tea Research Foundation, IFMR Chennai and Santhigiri Ashram. Each approval depends on the body keeping its SIRO status.
03
A separate order under section 45(3)(b) and rule 35 approves GCS Foundation, formerly The Gujarat Cancer Society, Ahmedabad, for scientific research for five tax years.

Complied AI condensed the week's CBDT records into the points above. Use the inline links to check each underlying update.