Tax audit and return deadlines extended: who gets more time?
CBDT moved the return deadline for a specified category and the Section 44AB audit-report deadline. See who qualifies and which filing is due when.
The Central Board of Direct Taxes issued Circular 07/2026 on 28 September, giving taxpayers in a specified category three more weeks to file their income-tax returns, now due 21 November 2026. Where a Section 44AB tax audit report is required, its deadline is 21 October 2026. The extension does not apply to every person filing a return.
The dates are for assessment year 2026–27: the tax assessment of income earned during financial year 2025–26. The report and return are separate filings with separate deadlines.
| Filing | Earlier date | New date | What happens |
|---|---|---|---|
| Section 44AB tax audit report, where required | 30 September 2026 | 21 October 2026 | A chartered accountant uploads the report; the taxpayer accepts and verifies it on the portal. |
| Income-tax return for the specified category | 31 October 2026 | 21 November 2026 | The taxpayer files the return. |
Each date moved by 21 calendar days. The Finance Ministry's announcement and the income-tax portal's current notice give the same two new deadlines.
Who gets the extra time?
The circular identifies the second category in the due-date table under Section 139(1) of the Income-tax Act. Under the Finance Act 2026's amended table, it includes companies; other taxpayers whose accounts must be audited under the Income-tax Act or another law; and partners of firms whose accounts must be audited. In the special case covered by Section 5A, a partner's spouse is included too. This category applies where the transfer-pricing provisions of Section 92E do not apply.
That last condition matters. A business that has an audit requirement and also falls under Section 92E is in a different return-deadline category. Nor does having business income alone put someone in the group covered by this circular. The useful first check is which statutory due-date category applies to the return, rather than assuming that a general headline about “audit cases” covers it.
Why are there two deadlines?
A tax audit report records an accountant's examination of a taxpayer's accounts. An income-tax return declares the taxpayer's income, deductions and tax for the year. Where the taxpayer must file both, the audit report is due first and can inform the return.
There is a practical final step on the e-filing portal. The Income Tax Department's audit-form guidance describes the taxpayer assigning a chartered accountant, the accountant accepting the assignment and uploading the signed report, and the taxpayer then approving and verifying it. An accountant's upload alone is not the end of that sequence. Taxpayers required to submit a report should check that it is complete on the portal before filing the return.
The circular extends these filing dates; it does not announce a reduction in tax liability. Check your return category and, if an audit report is required, its final portal status with your chartered accountant.