New Delhi: The Central Board of Direct Taxes (CBDT) has extended the income tax return filing deadline from October 31 to November 21, 2026, for the category of taxpayers covered by its latest circular. The corresponding deadline for furnishing audit reports is October 21, 2026.
The changes apply to Assessment Year 2026-27, relating to Previous Year 2025-26. The Income Tax Department shared Circular No. 07/2026, dated September 28, in a post on X.
ITR filing date moved to November 21
The circular specifies that the return-filing extension covers persons referred to in serial number 2 of the table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961. For this category, the due date has been moved from October 31 to November 21.
The order therefore concerns the category identified in the circular; it does not announce a blanket extension for every income tax return.
Audit reports due by October 21
Consequently, the specified date for furnishing the audit report for the same assessment year stands extended to October 21, in terms of clause (ii) of the Explanation to Section 44AB of the 1961 Act.
CBDT issued the directions under Section 119 of the Income-tax Act, 1961, read with Section 536 of the Income-tax Act, 2025. The department’s post includes the circular setting out the revised timelines.
