CBDT extends tax audit report deadline to Oct 21 and ITR for audit cases to Nov 21

The Central Board of Direct Taxes (CBDT) has given taxpayers who need a tax audit more time to file for Assessment Year 2026-27 (financial year 2025-26). The extension was announced in a press release dated 28 September 2026, two days before the original audit deadline.

Revised deadlines

The extension applies to taxpayers listed at serial number 2 of the table under Explanation 2 to Section 139(1) of the Income-tax Act, 1961. These are mainly businesses and professionals whose accounts must be audited, along with certain other specified entities. The usual one-month gap between the audit report and the return remains.

Who is not covered

• Salaried individuals and other non-audit taxpayers: The extension does not change their due dates, which have already passed. They can still file a belated return within the time allowed by law, but late fees and interest may apply.

Why it was extended

The CBDT said the extension gives specified taxpayers more time to complete their compliance.

Checklist for audit-case taxpayers

• Make sure your chartered accountant uploads the audit report on the e-filing portal by 21 October 2026, and that you approve it from your login.
• File the ITR by 21 November 2026 to avoid late-filing consequences.
• Pay any remaining self-assessment tax before filing, and check with your tax adviser whether interest applies to any tax still unpaid.

Use an income tax calculator to estimate how much tax you owe before you file.