CBDT Circular No. 7/2026: Tax Audit Deadline Extended to 21 October 2026 for AY 2026-27
Summary:
The CBDT has given additional time for tax audit and ITR filing for AY 2026-27. As per Circular No. 07/2026 dated 28 September 2026, the due date for filing Income Tax Returns for taxpayers covered under the tax audit provisions has been extended from 31 October 2026 to 21 November 2026.
At the same time, the deadline for submitting the tax audit report has also been extended from 30 September 2026 to 21 October 2026.
In simple terms, taxpayers who are required to get their accounts audited now have more time to complete the audit, submit the audit report and file their Income Tax Return for AY 2026-27.
Circular No. 07/2026
F. No. 225/128/2026/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, dated 28th September, 2026
Subject: – Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2026-27– reg.
The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act, 1961 (the Act) read with section 536 of the Income-tax Act, 2025, hereby extends the due date for furnishing Return of Income for the Assessment Year 2026-27 (Previous Year 2025-26) for the persons referred in sl.no.2 of the table below Explanation 2 to sub-section (1) of section 139 of the Act, from 31.10.2026 to 21.11.2026.
Consequently, the specified date for furnishing of report of audit for the Assessment Year 2026-27 (Previous Year 2025-26) shall stand extended to 21.10.2026 in terms of clause (ii) of Explanation to section 44AB of the Income-tax Act,1961.
(Dr. Indu Bala)
Deputy Secretary to the Government of India
Copy to:
- PS to F.M./ PS to MoS (F).
- PS to Revenue Secretary.
- Chairman (CBDT)& All Members of CBDT.
- All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT.
- All Joint Secretaries/Commissioners, CBDT.
- Directors/Deputy Secretaries/Under Secretaries of CBDT.
- Web Manager, with a request to place the order on official Income-tax website.
- CIT (M&TP), Official Spokesperson of CBDT with a request to publicise widely.
- JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
- The Institute of Chartered Accountants of India, IP Estate, New Delhi.
- All Chambers of Commerce.
- The Guard File.
(Dr. Indu Bala)
Deputy Secretary to the Government of India
Read Also: Tax Audit Deadline September 30: Why AIS, TDS and GST Figures May Not Match Your ITR
