CBDT has extended the due date for furnishing Return of Income for Assessment Year 2026-27 (FY 2025-26) in respect of persons subject to audit under the Income-tax Act, 1961.
The due date for furnishing Return of Income for Assessment Year 2026-27 (Previous Year 2025-26) is 31st October, 2026 in the case of
| (i) | Companies | |
| (ii) | Assessee (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; | |
| (iii) | partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force or the spouse of such partner (if section 5A applies to such spouse) |
The Central Board of Direct Taxes (CBDT) has decided to extend the aforesaid due date of furnishing of Return of Income from 31st October, 2026 to 21st November, 2026.
Accordingly, the ‘specified date’ for furnishing of the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27, in the case of above said persons automatically stands extended from 30th September, 2026 to 21st October, 2026.
Note: “Specified date” for the purpose of Tax Audit u/s 44AB is on month prior to the due date for furnishing return of income. The CBDT has extended the due dates by Circular No. 07/2026 dated 28th September, 2026 issued 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,
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