ITR Due Date Extended for AY 2026-27: Tax Audit Report by 21 October, ITR by 21 November, Who Gets Relief, Explained
CBDT has extended the tax audit report deadline for AY 2026-27 from 30 September to 21 October 2026, and the ITR due date for audit cases from 31 October to 21 November 2026. Here is who is covered, who is not, every key deadline left this year, and what to do if you have already missed yours.
The Central Board of Direct Taxes (CBDT) has given audited taxpayers 21 extra days this year. On 28 September 2026, it extended the tax audit report deadline for Assessment Year (AY) 2026-27 to 21 October 2026 and the ITR due date for audit cases to 21 November 2026. If you are a business owner, professional, company or partner in an audited firm, this changes your calendar. If you are salaried, it does not.
The 60-second version
- Tax audit report: now due 21 October 2026 (was 30 September).
- ITR for audit cases: now due 21 November 2026 (was 31 October).
- Who is covered: companies, taxpayers whose accounts must be audited, working partners of audited firms, and audited trusts.
- Not covered: transfer pricing cases (ITR still due 30 November), and salaried and other non-audit taxpayers.
- Missed your deadline? You can file a belated return until 31 December 2026, with a late fee.
What exactly has changed
| Filing (AY 2026-27) | Old due date | New due date |
|---|---|---|
| Tax audit report (Form 3CA-3CD or 3CB-3CD) | 30 September 2026 | 21 October 2026 |
| ITR for audit cases | 31 October 2026 | 21 November 2026 |
CBDT announced the decision on 28 September 2026, two days before the original audit deadline, and said a formal order would be issued separately. The extension applies to taxpayers listed at serial number 2 of the table in Explanation 2 to Section 139(1), the category that covers audit cases.
Who gets the extension
According to reports of the CBDT announcement, the new dates apply to:
- Companies
- Individuals, HUFs and firms whose accounts must be audited under the Income-tax Act (for example, a business or professional above the audit turnover limits)
- Working partners of firms whose accounts must be audited
- Trusts and institutions whose accounts must be audited
Running a business or freelancing does not by itself mean you need an audit. It depends on your turnover or receipts, your profit declared and whether you use presumptive taxation. Check with your chartered accountant if you are unsure which category you fall in.
Who does not get it
- Salaried individuals and other non-audit taxpayers. Their due date was 31 July 2026 (ITR-1 and ITR-2). For non-audit ITR-3 and ITR-4 filers, the Finance Act, 2026 moved the due date to 31 August, starting this year, as widely reported. None of these dates has changed.
- Transfer pricing cases (taxpayers who must file a report under Section 92E). Their ITR due date remains 30 November 2026, and Form 3CEB remains due on 31 October 2026, according to reports.
All the key income tax dates left in 2026
| Date | What is due |
|---|---|
| 21 October 2026 | Tax audit report for AY 2026-27 |
| 31 October 2026 | Form 3CEB (transfer pricing report) |
| 21 November 2026 | ITR for audit cases |
| 30 November 2026 | ITR for transfer pricing cases |
| 15 December 2026 | Third instalment of advance tax for FY 2026-27 |
| 31 December 2026 | Belated ITR for AY 2026-27 (all taxpayers) |
| 31 March 2027 | Revised ITR for AY 2026-27, as reported |
How the tax audit report is filed
The audit report is uploaded by your chartered accountant, but you must complete the last step yourself.
- Assign your CA on the e-filing portal under Authorised Partners, My Chartered Accountant, and select the audit form.
- Your CA accepts the assignment, prepares Form 3CA-3CD or 3CB-3CD, and uploads it with a digital signature.
- The report appears in your Worklist as "Pending for Acceptance".
- Accept and e-verify it. Until you do, the filing is not complete.
Leave a few days' margin. The e-filing portal tends to slow down in the last days before any deadline.
Missed the deadline? Your options
- Belated return: You can still file for AY 2026-27 until 31 December 2026 under Section 139(4).
- Late fee (Section 234F): ₹1,000 if your total income is up to ₹5 lakh, and ₹5,000 otherwise.
- Interest (Section 234A): 1% per month on unpaid tax from the day after the due date until you file.
- What you lose: With a belated return, you generally cannot carry forward most business and capital losses to later years.
- Missed the audit report itself? A penalty under Section 271B can apply, so file it as soon as possible and keep a record of any genuine reason for the delay.
A note on interest
The CBDT announcement did not say anything specific about Section 234A interest. If you have self-assessment tax left to pay, the safest course is to pay it before the original due date, or as soon as possible, rather than waiting for the extended date.
Has the deadline been extended before?
Yes. Audit deadlines have been extended in several recent years:
| Assessment year | Original audit deadline | Extended to |
|---|---|---|
| AY 2026-27 | 30 September 2026 | 21 October 2026 |
| AY 2025-26 | 30 September 2025 | 10 November 2025 |
| AY 2024-25 | 30 September 2024 | 7 October 2024 |
Do not plan around another extension. CBDT is under no obligation to extend again, and the new dates are now only days away.
The bottom line
If your accounts need an audit, your new dates are 21 October for the audit report and 21 November for the ITR. If you are salaried, nothing has changed, and 31 December 2026 is your final chance to file a belated return for AY 2026-27. Pay any tax due early to keep interest to a minimum.
This article is based on CBDT's announcement of 28 September 2026 as reported by Angel One (citing The Economic Times) and The Free Press Journal, and on published tax calendars for AY 2026-27, as of 17 October 2026. Check the formal CBDT order on incometax.gov.in for the final wording. This is general information, not tax advice.
Frequently asked questions
›What is the new ITR due date for AY 2026-27?
For taxpayers whose accounts must be audited, such as companies, audited businesses and professionals, and working partners of audited firms, CBDT has extended the ITR due date from 31 October 2026 to 21 November 2026. The due date for salaried and other non-audit taxpayers has not changed.
›What is the new tax audit report deadline?
The tax audit report for AY 2026-27 (Form 3CA-3CD or 3CB-3CD) can now be filed by 21 October 2026, instead of 30 September 2026.
›Is the deadline extended for salaried people?
No. This extension only covers taxpayers who need a tax audit. If you are salaried and missed the original deadline, you can still file a belated return by 31 December 2026, with a late fee.
›Is the transfer pricing (Form 3CEB) deadline extended?
According to reports of the CBDT announcement, no. Taxpayers covered by Section 92E (transfer pricing) still have an ITR due date of 30 November 2026, and Form 3CEB remains due on 31 October 2026.
›What is the last date for a belated return for AY 2026-27?
31 December 2026. A late fee under Section 234F applies: 1,000 rupees if total income is up to 5 lakh rupees, and 5,000 rupees otherwise. Interest under Section 234A also applies on any unpaid tax.