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Tax audit report due date AY 2026-27: 21 October 2026

Money · By SpikeToday ·

Officials applauding beside a black stone plaque inaugurating the Pratyaksh Kar Bhawan income tax office in New Delhi
The inauguration of Pratyaksh Kar Bhawan, an Income Tax Department office in New Delhi, in 2012. Photo: Ministry of Finance of India, via Wikimedia Commons, Government Open Data License – India.

The tax audit report for Assessment Year 2026-27 is due on Wednesday 21 October 2026. The Central Board of Direct Taxes (CBDT) extended it from 30 September, and moved the income tax return (ITR) due date for audit cases from 31 October to Saturday 21 November 2026 (CBDT press release, reproduced by TaxHeal).

WhatOld due dateNew due date
Tax audit report (AY 2026-27)30 September 202621 October 2026
ITR for audit cases (AY 2026-27)31 October 202621 November 2026

Who the extension covers

The press release covers the persons at S. No. 2 of the table in Explanation 2 to section 139(1) of the Income-tax Act, 1961: broadly, companies, other taxpayers whose accounts must be audited, and working partners of firms whose accounts must be audited. CBDT announced the extension on 28 September 2026 and made it formal the same day in Circular No. 07/2026 (F. No. 225/128/2026/ITA-II).

Taxpayers who must file a transfer pricing report (Form 3CEB) are on a separate timetable that this press release does not change.

What to do before 21 October

  1. Close the accounts and give them to your chartered accountant in time for the audit.
  2. Your CA uploads the audit report on the income tax e-filing portal.
  3. You accept it on the portal. The report is complete only after the taxpayer approves the upload from their own login, so do not leave it to the last day.
  4. File the ITR by 21 November, based on the audited accounts.
A finance minister speaking into a bank of television microphones, with two officials beside him
A Ministry of Finance event at the Income Tax Department in Ahmedabad, 2010. Photo: Ministry of Finance of India, via Wikimedia Commons, Government Open Data License – India.

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