India’s Central Board of Direct Taxes extended the Return of Income deadline for Assessment Year 2026-27 for persons subject to audit under the Income-tax Act, 1961. The specified date for furnishing the audit report was also extended to 21 October 2026.
India’s Central Board of Direct Taxes (CBDT) has extended the due date for furnishing Return of Income for Assessment Year 2026-27 from 31 October 2026 to 21 November 2026 for 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.
The extension was announced by the Government of India’s Ministry of Finance, Department of Revenue, CBDT in a press release dated 28 September 2026.
The ‘specified date’ for furnishing the report of audit under the provisions of the Income-tax Act, 1961 has also been extended for the same category of persons.
The specified date has been moved from 30 September 2026 to 21 October 2026 for persons referred to at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Act.
The revised deadlines give the affected persons additional time to furnish the required audit report and Return of Income for Assessment Year 2026-27.
