CBDT Revises AY 2026-27 Tax Deadlines; ITR Due Date Now November 21, 2026

Taxpayers covered by the latest CBDT extension will get additional time to complete their income tax compliance for Assessment Year 2026-27, according to The Economic Times news report.  

The ITR filing deadline has been moved to November 21, 2026, from October 31, 2026. The tax audit report deadline has also been changed. The specified date, which was September 30, 2026, will now fall on October 21, 2026. 

Who Comes Under the Extension 

The revised ITR date applies to companies, non-company assessees whose accounts are required to be audited, working partners of audited firms and trusts whose accounts require an audit. 

For non-company assessees, the extension is subject to Section 92E not applying. The CBDT announcement relates to persons covered under S. No. 2 in the table under Explanation 2 to Section 139(1) of the Income-tax Act, 1961. 

Transfer Pricing Dates Stay the Same 

The change does not cover transfer pricing cases. The ITR deadline for such cases remains November 30, 2026. 

The deadline for Form 3CEB also remains October 31, 2026. Both dates continue without any change under the latest extension. 

Tax Audit Report Has to be Accepted 

For taxpayers requiring an audit, a Chartered Accountant prepares and uploads the tax audit report on the income tax e-filing portal. 

The taxpayer assigns the CA through Authorised Partners → My Chartered Accountant. The CA then accepts the assignment, prepares Form 3CA-3CD or Form 3CB-3CD, uploads the report and verifies it using a Digital Signature Certificate. 

After submission, the report appears in the taxpayer's Worklist under Pending for Acceptance. The taxpayer must accept and e-verify it. 

Audit Deadlines in Earlier Years 

The tax audit deadline has been changed several times in recent years. For AY 2025-26, September 30, 2025, was extended to November 10, 2025. 

For AY 2024-25, the deadline moved to October 7, 2024. In AY 2023-24, there was no general extension, with a seven-day extension given due to e-filing portal issues. 

Read More: Credit Card Spending Declines by 2.8% to ₹2.02 Trillion in August 2026! 

Conclusion 

For the taxpayers covered by the announcement, the tax audit report is now due on October 21, 2026, followed by the ITR filing deadline on November 21, 2026. 

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