- CBDT moved the covered taxpayers’ ITR deadline to November 21 for Assessment Year 2026-27.
- The audit report deadline is October 21, 21 days later than the former date.
- The extension covers a defined section 139(1) category; Section 92E transfer-pricing cases keep their separate November 30 return deadline.
The Central Board of Direct Taxes (CBDT) moved the income tax audit report deadline for covered taxpayers to October 21, 2026, and the ITR filing deadline to November 21, 2026, for Assessment Year 2026-27. The Income Tax Department announced the change on its official X account on September 28, 2026.
The deadlines had been September 30 and October 31, respectively. Each date now falls 21 days later.
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The return extension covers a defined group under the Income-tax Act, 1961. It does not reset every taxpayer’s filing calendar.
The notice also adjusts the audit report’s “specified date” to October 21. That date precedes the revised return deadline.
The department’s announcement described the return-date change this way:
“The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income for Assessment Year 2026-27 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 from 31st October, 2026 to 21st November, 2026.”
It separately addressed the audit report deadline. The notice said:
“Accordingly, the ‘specified date’ for furnishing of the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27, in the case of such persons, stands extended to 21st October, 2026.”
The notice ties the change to a defined filing category
The extension applies to persons listed at S. No. 2 in the Table under Explanation 2 to section 139(1). That is the statutory category identified in the department’s notice. The dates should not be read as a blanket change covering all returns.
For the affected group, the former audit-report date was September 30, 2026, and the former return deadline was October 31, 2026. The new dates are October 21 and November 21. The calendar gives covered taxpayers extra time for both submissions.
Taxpayers outside the named category remain subject to the filing dates that apply to them under the Act. The announcement identifies the class it covers through the section 139(1) reference, rather than saying that all individual or business returns receive the same extension.
The distinction also separates these dates from the calendar for transfer-pricing cases. Those cases have their own statutory reporting timetable.
Transfer-pricing filings keep their later November dates
Cases covered by Section 92E and Form 3CEB retain a different schedule. The audit report deadline for those cases is October 31, 2026, while their return deadline is November 30, 2026.
| Filing category | Audit report deadline | Return deadline |
|---|---|---|
| Persons covered by the announcement | October 21, 2026 | November 21, 2026 |
| Section 92E / Form 3CEB cases | October 31, 2026 | November 30, 2026 |
The November 30 return date belongs to the transfer-pricing timetable. It is not the revised return deadline for the category named in the September 28 announcement.
Professional groups had sought more time before the announcement
Professional groups and tax platforms had pressed for relief ahead of the earlier deadline, citing compliance pressure. Their requests included longer extensions than the dates ultimately announced.
Advocacy before the decision discussed moving the audit deadline to October 31 and seeking return dates later in November or even December. The September 28 announcement instead set October 21 for the audit report and November 21 for the return in the covered category.
The official notice’s statutory reference determines who receives the change. Other taxpayers continue to follow the filing dates applicable to their own category under the Act.
