Tax Audit Due Date Extended to 21 October 2026: ITR Due Date for Audit Cases Now 21 November 2026
The CBDT has extended the tax audit due date for AY 2026-27 (FY 2025-26). The tax audit report is now due by 21 October 2026 instead of 30 September 2026, and the ITR due date for audit cases moves from 31 October to 21 November 2026.
CBDT Circular No. 07/2026, dated 28 September 2026, issued under section 119 of the Income-tax Act, 1961. AY 2026-27 is still governed by the 1961 Act.
Tax audit due date extension at a glance
| Compliance | Original due date | Extended due date |
|---|---|---|
| Tax audit report under section 44AB (Form 3CA/3CB with 3CD) | 30 September 2026 | 21 October 2026 |
| ITR for audit cases (companies, audited firms and businesses, their partners) | 31 October 2026 | 21 November 2026 |
| Transfer pricing cases (section 92E) – ITR | 30 November 2026 | Not changed |
| Transfer pricing report under section 92E (Form 3CEB) | 31 October 2026 | Not changed |
Who gets the extended ITR due date?
- All companies (not covered by transfer pricing).
- Businesses and professionals whose accounts must be audited, including firms and LLPs.
- Partners of audited firms whose return depends on the firm's audit.
Other reports that move with the tax audit date
Reports linked to the "specified date" also benefit, such as the MAT report under section 115JB, audit reports of charitable trusts and institutions, and reports for deductions like section 80JJAA.
Penalty for late tax audit report
Under section 271B, missing the tax audit report can attract a penalty of 0.5% of turnover or gross receipts, up to ₹1.5 lakh. The extra 21 days are relief, not a reason to wait till the last day.
What should you do now?
- Finalise books of accounts and reconcile GST returns with the books.
- Match TDS and income with Form 26AS and AIS before the audit is signed.
- Get the tax audit report filed before 21 October 2026, then file the ITR well before 21 November 2026.
- If transfer pricing applies, keep Form 3CEB on 31 October 2026.
Our team handles tax audits and ITR filing for businesses across Kerala. Check our Compliance Calendar for every upcoming date.
General information only, not legal or tax advice. Rules and limits change through government notifications, so confirm with us before you act.