ITR Due Date for Audit Cases AY 2026-27: Now November 21

By a press release dated September 28, 2026, the Central Board of Direct Taxes extended two due dates for Assessment Year 2026-27, which is Financial Year 2025-26. If your accounts are audited, your return is no longer due on October 31. This post sets out the new dates, exactly who gets the extra time, and what still applies if you file late.

The New Dates

Who Is Covered

The extension applies to the category of taxpayers whose normal due date was October 31:

• every company;
• any other taxpayer whose accounts must be audited under the Income-tax Act or any other law, which includes a business or professional covered by Section 44AB;
• a partner of a firm whose accounts must be audited.

Whether you fall in the audit category at all depends on turnover and on how you opted to be taxed. See our guide to Section 44AB tax audit turnover limits for the thresholds, and the tax audit due date and Section 271B penalty for the audit report side.

Who Is Not Covered

The extension leaves out taxpayers to whom Section 92E applies, meaning those who must furnish a transfer pricing report in Form 3CEB for international or specified domestic transactions. Their dates were already later than everyone else, and they did not move. Form 3CEB remains due by October 31, 2026 and the linked return by November 30, 2026. The process is covered in our Form 3CEB guide.

The extension also does nothing for returns that were due on the earlier, non-audit due date. A return that was already late stays late.

Which Act Applies

Assessment Year 2026-27 relates to income earned in Financial Year 2025-26, so it is still governed by the Income-tax Act, 1961. That is why this post uses the familiar section numbers: 44AB for tax audit, 139(1) for the due date, 234A for interest and 234F for the late fee. The Income Tax Act 2025 applies to income earned from April 1, 2026 onward.

Does the Extension Stop Interest?

The press release extends the due date; it does not say anything specific about interest. Interest under Section 234A runs from the due date, so a return filed by November 21 with the tax paid should not attract it in the ordinary case. In some earlier extensions, however, the CBDT kept interest running where unpaid self-assessment tax was above Rs 1 lakh. Since the release is silent, the safe course is to pay any self-assessment tax as early as you can and not wait for November 21.

What It Costs to Miss November 21

• Late fee, Section 234F: Rs 5,000, or Rs 1,000 where total income does not exceed Rs 5 lakh.
• Interest, Section 234A: 1% per month or part of a month on the unpaid tax, from the day after the due date.
• Losses: a business loss or capital loss for the year cannot be carried forward if the return is filed after the due date. Loss from house property and unabsorbed depreciation are not affected. See set-off and carry forward of losses.
• The audit report: a report furnished after October 21 separately exposes you to the Section 271B penalty.

If the date is missed, a belated return is still possible. The options are explained in our post on belated, revised and updated returns.

A Working Timeline

1. By October 21, 2026: your CA uploads the tax audit report and you accept it on the e-filing portal. It counts as furnished only after you accept it.
2. As early as possible: compute and pay self-assessment tax.
3. By November 21, 2026: file the return.
4. Within 30 days of filing: e-verify the return. An unverified return is treated as not filed.

Partners should note the dependency: a partner cannot finalise a return until the firm has closed its accounts and computed the share of profit, interest and remuneration, so the firm audit should not be left to the last week.