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 is 31st October, 2026 in the case of persons other than a company whose accounts are required to be audited under Income Tax Act 1961 or any other law as mentioned at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961.
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.
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