The Central Board of Direct Taxes (CBDT) has extended the due date for furnishing the Return of Income for Assessment Year (AY) 2026-27 from 31 October 2026 to 21 November 2026 for specified taxpayers covered by the tax-audit provisions.

ITR Due Date Extended from 31 October to 21 November 2026

As per the CBDT Press Release dated 28 September 2026, the due date for filing the Return of Income for AY 2026-27 has been extended from:

• Earlier ITR due date: 31 October 2026

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• Revised ITR due date: 21 November 2026

The extension applies to persons covered under S. No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961. (TaxGuru)

These generally include:

• Companies, other than those covered by the transfer-pricing provisions requiring Form 3CEB;

• Persons, other than companies, whose accounts are required to be audited under the Income-tax Act or any other applicable law; and

• Partners of firms whose accounts are required to be audited.

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The normal due date for such audit cases was 31 October 2026. (Income Tax India)

Tax Audit Report Due Date Also Extended

The CBDT has also extended the “specified date” for furnishing the tax audit report for the relevant taxpayers.

The revised dates are:

• Tax Audit Report: 30 September 2026 → 21 October 2026

• ITR filing: 31 October 2026 → 21 November 2026

This is particularly relevant because Section 44AB, read with its Explanation relating to the “specified date”, links the tax-audit compliance timeline with the return-filing due date. (TaxGuru)

Important: This Is Not a General ITR Extension

Taxpayers should not assume that the 21 November 2026 deadline applies to every taxpayer filing an ITR for AY 2026-27.

The extension specifically relates to the persons covered by the relevant audit category under Explanation 2 to Section 139(1). Therefore:

• Non-audit taxpayers are not covered by this particular extension.

• Taxpayers subject to transfer-pricing reporting under Section 92E have a separate due-date framework.

• The extension does not change the applicable compliance requirements; it only provides additional time for the specified category of taxpayers.

The Income Tax Department has separately clarified that AY 2026-27 relates to income of FY 2025-26 and continues to be governed by the Income-tax Act, 1961 during the transition to the new Income-tax Act, 2025. (Income Tax Department)

What Should Taxpayers Do?

Taxpayers covered by the extension should use the additional time to:

1. Complete finalisation of books of accounts.

2. Provide the required information and documents to the tax auditor.

3. Ensure that the tax audit report is furnished by 21 October 2026.

4. Reconcile TDS, Form 26AS and other tax information.

5. Review deductions, disallowances, depreciation and other tax adjustments.

6. File the ITR on or before 21 November 2026.

The CBDT has stated that a formal order/notification will be issued separately to give effect to the extension. (TaxGuru)

Conclusion

The extension provides additional compliance time for taxpayers covered by the specified audit category for AY 2026-27. However, taxpayers should first determine whether they actually fall within the notified category rather than assuming that the extension applies to all ITR filers.