The Central Board of Direct Taxes (CBDT) has extended the statutory timelines for tax audit and filing of Income Tax Returns for Assessment Year 2026-27 in the case of taxpayers who are required to get their accounts audited under the Income-tax Act, 1961.
As per the CBDT press release dated 28 September 2026, the due date for furnishing the Return of Income for persons covered under the relevant audit category has been extended from 31 October 2026 to 21 November 2026.
Consequently, the specified date for furnishing the Tax Audit Report for Assessment Year 2026-27 has also been extended from 30 September 2026 to 21 October 2026.
The extension provides additional time to taxpayers, Chartered Accountants and tax professionals for completion of audit procedures, finalisation of accounts, reconciliations and filing of the required audit reports and Income Tax Returns.
CBDT has further stated that a formal order/notification giving effect to the extension will be issued separately. CA Sansaar