ITR Due Date 2026 for Audit Cases: Now 21 November
The CBDT has extended the last date to file the income tax return for AY 2026-27 from 31 October to 21 November 2026 for people whose accounts are subject to audit. The tax audit report is now due on 21 October 2026.
What changed
When: Announced on 28 September 2026. It applies to AY 2026-27, which is income earned in FY 2025-26.
| Before | Now |
|---|---|
| Return of income for AY 2026-27 (people subject to audit) | |
| 31 October 2026 | 21 November 2026 |
| Tax audit report (the specified date) | |
| 30 September 2026 | 21 October 2026 |
| Other income tax returns | |
| Their own due dates | No change in this notice |
What is the new ITR due date for audit cases in 2026?
It is 21 November 2026 for AY 2026-27. The earlier date was 31 October 2026. The Central Board of Direct Taxes (CBDT) announced the extension on 28 September 2026 through a Ministry of Finance release on the PIB website.
The release also said a formal order or notification would be issued separately. Before you rely on the date for a penalty or interest question, check the order on incometax.gov.in or ask your chartered accountant.
Who gets the extra time to file the ITR?
The extension is for the people listed at serial number 2 in the table under Explanation 2 to section 139(1) of the Income-tax Act, 1961. PIB describes them as persons subject to audit under the Act. In simple words, these are taxpayers whose accounts must be audited.
Many companies and businesses with larger turnover fall in this group, and so can partners of firms that are audited. Whether you are in it depends on your own case, so confirm with your chartered accountant.
Does the extension apply to salaried people and small businesses without an audit?
No. The notice covers only people subject to audit. If your accounts do not need an audit, this notice does not change your due date. The same goes for salaried people who file simple returns.
Do not treat 21 November as a general extension. Check the due date for your own type of return on the income tax portal.
When is the tax audit report due now?
The date for the audit report moved from 30 September 2026 to 21 October 2026. The report must be ready before the return is filed. Your chartered accountant usually files it online.
If you have not started, speak to your accountant today. A report that is late or has errors can hold up your return.
What should a business owner do before 21 November?
Get your papers in order early. The portal can be slow near a deadline.
- Collect your books of account, bank statements, GST returns and TDS certificates.
- Match your sales in the books with your GST returns. The numbers should agree.
- Make sure your PAN is correct and linked to Aadhaar. See how to link PAN with Aadhaar.
- If you run a company or a firm, keep the company registration or partnership firm papers handy for your accountant.
Frequently asked questions
Is 21 November 2026 the last date for every ITR?
No. It is the new due date only for people subject to audit, for AY 2026-27. Other returns keep their own due dates, because this notice does not change them.
Has the tax audit report date also changed?
Yes. The date moved from 30 September 2026 to 21 October 2026.
Where is the official announcement?
It is a Ministry of Finance release on the PIB website dated 28 September 2026. PIB said a formal order from the CBDT would follow, so also check incometax.gov.in.
ITR ki last date kya hai audit wale ke liye?
Jinka audit hota hai, unke liye AY 2026-27 ki ITR last date 31 October se badhkar 21 November 2026 ho gayi hai. Tax audit report ki date 21 October 2026 hai. Baaki logon ke liye is notice mein koi badlav nahi hai.
Short summary in Hinglish
Jin logon ke accounts ka audit hota hai, unke liye AY 2026-27 ki ITR ki last date 31 October se badhkar 21 November 2026 kar di gayi hai. Tax audit report ki date 30 September se badhkar 21 October 2026 hai. Salaried aur bina audit wale chhote karobariyon ke liye is notice mein koi badlav nahi hai. Apne chartered accountant se confirm kar lein.
