CBDT has extended the due date for furnishing the Tax Audit Report for AY 2026-27 from 30 September 2026 to 21 October 2026 for the specified taxpayers covered by the extension. This provides an additional 21 days for completing the applicable tax audit and furnishing the audit report.

What Is the Revised ITR Filing Due Date?

Along with the Tax Audit Report deadline, CBDT has also extended the corresponding Income Tax Return filing due date for the specified audit cases.

Tax Audit Report: 30 September 2026 → 21 October 2026
Income Tax Return: 31 October 2026 → 21 November 2026

How Does It Matter to Businesses?

The extension gives businesses additional time to complete pending reconciliations relating to books of account, GST, TDS, AIS/Form 26AS, statutory payments and other tax-audit disclosures before finalising the Tax Audit Report.

However, businesses should use the additional time for completing pending information and resolving discrepancies rather than postponing the audit until the revised deadline.

Taxpayers should also verify that they fall within the category of persons covered by the CBDT extension, rather than assuming that every audit or return-filing deadline has been extended.

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