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ITR due date for audit cases (AY 2026-27): 21 November 2026
Last checked: 5 Nov 2026, 10:15 AM IST
Next update: after 21 Nov 2026 or if CBDT changes the date again. General information only — not tax advice.
In short
For Assessment Year 2026-27, the Central Board of Direct Taxes (CBDT) moved the income tax return deadline for taxpayers whose accounts must be audited from 31 October to 21 November 2026. The tax audit report date moved from 30 September to 21 October 2026, which has already passed (PIB, 28 Sep 2026; CBDT Circular 7/2026).
Dates
| Item | Earlier date | Extended date |
|---|---|---|
| Tax audit report | 30 Sep 2026 | 21 Oct 2026 |
| ITR for audit cases | 31 Oct 2026 | 21 Nov 2026 |
Source: PIB, 28 Sep 2026; CBDT Circular 7/2026.
Who it covers
- Taxpayers covered by Serial No. 2 of the table below Explanation 2 to section 139(1). In plain terms, people and businesses whose accounts are required to be audited (PIB, 28 Sep 2026; CBDT Circular 7/2026).
- It does not cover everyone. Salaried people (31 July) and business or professional taxpayers without an audit (31 August) had their own deadlines (New Indian Express, 28 Sep 2026).
Missed your regular deadline?
For AY 2026-27, a belated return can generally be filed until 31 Dec 2026 or before the assessment is completed, whichever is earlier. The fee under section 234F is ₹1,000 if total income is up to ₹5 lakh and ₹5,000 otherwise, as reported by Mathrubhumi. Check your case with a tax professional or on the income tax portal.
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FAQ
- What is the ITR last date for audit cases, AY 2026-27?
- 21 November 2026 (PIB, 28 Sep 2026).
- Was the tax audit report date extended?
- Yes, to 21 October 2026 (PIB, 28 Sep 2026; CBDT Circular 7/2026).
- Does the 21 Nov date apply to salaried people?
- No. It applies only to audit cases (PIB, 28 Sep 2026; Mathrubhumi).
- What is the belated return fee?
- ₹1,000 or ₹5,000 under section 234F, depending on income (Mathrubhumi).