The ITR deadline for certain taxpayers has been extended for Assessment Year 2026-27, giving eligible taxpayers additional time to complete their tax audit and income tax return filing. The Central Board of Direct Taxes (CBDT) has moved the deadline for filing the Return of Income from October 31, 2026, to November 21, 2026.
The extension applies specifically to taxpayers covered under the specified audit category mentioned in Section 139 of the Income-tax Act, 1961. The revised timeline provides additional time for taxpayers and their auditors to complete the required compliance process.
Tax audit deadline also extended
Along with the ITR deadline, the deadline for submitting the tax audit report has also been extended.
For AY 2026-27, the specified date for furnishing the tax audit report has been moved from September 30, 2026, to October 21, 2026. This gives eligible taxpayers and their auditors an additional 21 days to complete the audit process before filing the income tax return.
The change is particularly relevant for taxpayers whose income tax returns cannot be filed without completing the applicable audit requirements.
Who gets the ITR deadline extension?
The revised ITR deadline applies to persons covered under S. No. 2 in the Table below Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961.
For taxpayers falling under this specified category, the original return filing deadline was October 31, 2026. Under the revised schedule, they can now file their return by November 21, 2026.
The corresponding audit report deadline has been shifted from September 30 to October 21.
New tax compliance dates
The revised schedule gives eligible taxpayers more time to complete both stages of the process. The tax audit report must now be furnished by October 21, followed by the income tax return by November 21.
Taxpayers should check whether they fall within the specified audit category before relying on the extended deadline, as the change does not automatically apply to every taxpayer filing an ITR for AY 2026-27.
The extension therefore provides relief specifically to taxpayers covered by the relevant audit provisions, while other taxpayers should continue to follow the deadline applicable to their category.
Source: Income Tax Department
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