CBDT Circular No. 07/2026, dated 28 September 2026, extends the due date for the tax audit report (and other audit reports due on the same date) for AY 2026-27 (FY 2025-26) from 30 September to 21 October 2026. The income tax return for the same taxpayers moves from 31 October to 21 November 2026.
The circular is issued under the Income-tax Act, 1961. That Act still governs FY 2025-26 income through the saving clause in section 536 of the Income-tax Act, 2025.
Who is affected
- Companies.
- Other taxpayers whose accounts must be audited under the Income-tax Act or any other law.
- Partners of firms whose accounts must be audited (and their spouses, where section 5A applies).
Taxpayers who must file a transfer pricing report under section 92E are not covered by this circular. Their audit reports stay due on 31 October 2026 and their return on 30 November 2026.
What to do
- Get the tax audit report uploaded by your auditor and accepted on the e-filing portal by 21 October 2026.
- File the income tax return by 21 November 2026.
- Do not plan around a further extension. None had been announced as of 19 October 2026.
Sources: CBDT Circular 07/2026, Taxguru.
