New Delhi, 28 September 2026: The Central Board of Direct Taxes (CBDT), Ministry of Finance, Government of India, has announced an extension of the Income Tax Return (ITR) filing deadline for specified taxpayers whose accounts are subject to audit for Assessment Year 2026-27.
Under CBDT Circular No. 07/2026 dated 28 September 2026, the due date for filing Income Tax Returns for eligible audit cases has been extended from 31 October 2026 to 21 November 2026.
Revised Income Tax Filing Deadlines
| Compliance | Original Due Date | Extended Due Date |
|---|---|---|
| Income Tax Return - Specified Audit Cases | 31 October 2026 | 21 November 2026 |
| Tax Audit Report - Corresponding Cases | 30 September 2026 | 21 October 2026 |
Who Is Eligible for the Extension?
The extension applies to persons covered under Serial No. 2 of the table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961.
These generally include:
- Companies covered by the specified filing category.
- Taxpayers whose accounts are required to be audited under the Income-tax Act or another applicable law.
- Partners of firms whose accounts are required to be audited, subject to the applicable statutory conditions.
The extension relates to Assessment Year 2026-27, corresponding to Previous Year 2025-26.
Important Clarification Regarding Tax Audit Reports
The revised deadline for furnishing the corresponding tax audit reports was 21 October 2026.
As this date has already passed, taxpayers and professionals should not interpret the ITR extension as a further extension of the audit report filing deadline.
Importance for Tax Practitioners
The revised ITR deadline provides additional time for eligible taxpayers and tax professionals to complete and verify their income tax return filings.
Tax practitioners should use this period to:
- Review audited financial statements and applicable tax computations.
- Verify income, deductions and other return disclosures.
- Reconcile TDS, TCS, Form 26AS and Annual Information Statement (AIS) details.
- Check applicable audit-report compliance and submission status.
- Complete return filing and verification within the prescribed timelines.
Important Advisory for KSTPA Members
The extension applies only to the specified categories of taxpayers covered by the CBDT circular. It should not be treated as a general extension for all income tax return filers.
Members of the Karnataka State Tax Practitioners Association (KSTPA) are advised to review the official circular, verify their clients' eligibility and ensure timely compliance with the applicable filing requirements.
Official Circular: CBDT Circular No. 07/2026
Circular Date: 28 September 2026
Assessment Year: 2026-27
Source: Central Board of Direct Taxes, Ministry of Finance, Government of India.
Official Circular PDF: View CBDT Circular No. 07/2026
Government Press Release: Read PIB Announcement
Published for the information of KSTPA members and the tax practitioner community.