Tax Audit Due Date Extended to 21 October 2026 and ITR Due Date to 21 November 2026 for AY 2026-27

The Central Board of Direct Taxes (CBDT) has extended the tax audit due date for Assessment Year 2026-27 (Financial Year 2025-26) from 30 September 2026 to 21 October 2026. The due date for filing the Income Tax Return (ITR) for taxpayers subject to audit has also moved, from 31 October 2026 to 21 November 2026. The extension was announced in a press release dated 28 September 2026, just two days before the original audit report deadline, and gives CA firms and finance teams three more weeks for both filings.

Revised tax audit due date and ITR due date for AY 2026-27

Who is covered by the extension

The extension applies to persons listed at S. No. 2 in the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961. In practice, these are taxpayers whose accounts must be audited. This typically includes:

• Companies
• Businesses and professionals liable to tax audit under Section 44AB
• Other persons whose accounts must be audited under the Income-tax Act or any other law in force
• Working partners of firms whose accounts must be audited

Taxpayers who are not subject to audit are not covered by this press release, and their due dates are unchanged. The press release does not mention other categories, so check the formal CBDT notification once it is issued.

What the extension means for CA firms and finance teams

The one-month gap between the audit report and the ITR stays the same: the audit report is due on 21 October and the ITR on 21 November. Firms that were rushing to meet the 30 September deadline now have time to finish pending audits properly, not just file them. Clients whose accounts are ready should still file early, because the income tax portal usually slows down in the last few days before any deadline.

1. 1

   Re-plan your filing calendar

   Move internal deadlines for audit reports to before 21 October 2026 and ITRs for audit cases to before 21 November 2026, and share the new dates with clients.

2. 2

   Finish 26AS and AIS reconciliation

   Match TDS and TCS credits in Form 26AS and AIS against the books before signing the audit report. A tool like 26ASCPC can reconcile credits for many clients in bulk.

3. 3

   Check TDS compliance for Clause 34

   Clause 34 of Form 3CD reports TDS and TCS compliance. Correct short deductions or late filings in the TDS returns first, for example with TaxCPC, so the audit report is accurate.

4. 4

   Get client approval on the portal

   After the tax auditor uploads the audit report, the taxpayer must accept it on the income tax portal. Leave time for this step, because an audit report that is uploaded but not accepted is not treated as filed.

5. 5

   Watch for the formal notification

   CBDT has said a formal order or notification will be issued separately. Check its wording for any conditions before relying on the new dates.

Interest and late filing penalties after the extension

The penalty for not furnishing the tax audit report on time (Section 271B) and the late filing fee for the ITR (Section 234F) will now apply only after the extended dates. The press release does not say anything about interest under Section 234A on unpaid tax. In earlier years, some CBDT extension orders kept Section 234A interest running from the original due date for taxpayers with self-assessment tax above a set limit. Until the formal order is published, the safer course is to pay any self-assessment tax by the original due date.