Income tax returns for audit cases are due on 21 November 2026. Here is what is left to do
CBDT Circular 07/2026 moved the ITR due date for audit cases from 31 October to 21 November 2026. With 7 days left, here is the checklist.
Taxpayers whose accounts must be audited, including companies, have until 21 November 2026 to file their income tax returns for AY 2026-27. CBDT Circular No. 07/2026, dated 28 September 2026, extended the due date from 31 October 2026 and moved the tax audit report deadline to 21 October 2026. As of 14 November, 7 days remain.
What the circular changed
The Central Board of Direct Taxes issued Circular No. 07/2026 on 28 September 2026 under its powers to relax procedural deadlines. It extended two dates for assessment year 2026-27, the year covering income earned in FY 2025-26.
| Filing | Original date | Extended date |
|---|---|---|
| Tax audit report (Form 3CA/3CB-3CD) | 30 September 2026 | 21 October 2026 |
| ITR for taxpayers whose accounts must be audited | 31 October 2026 | 21 November 2026 |
The circular refers to the persons listed at serial number 2 of the table under Explanation 2 to section 139(1). In practice that covers companies and other taxpayers whose accounts must be audited. It does not change dates for transfer pricing cases, which have their own later deadline, or for non-audit taxpayers.
The final-week checklist
- 1Confirm the audit report is on the portal
The tax audit report should already be uploaded and accepted by the taxpayer. Check its status before you file.
- 2Reconcile AIS and Form 26AS
Match TDS, TCS and advance tax credits against the books. Mismatches are the most common reason for later notices.
- 3Pay any balance tax first
Self-assessment tax must be paid before filing. Interest for late payment runs every month until it is paid.
- 4File and e-verify
A return is complete only after verification. Companies verify with a digital signature certificate.
- 5Keep the acknowledgement
Download the ITR-V acknowledgement and keep it with the audit papers.
What missing the date costs
Related services
Sources
- CBDT Circular No. 07/2026, F. No. 225/128/2026/ITA-II, 28 September 2026
- All India Radio News, 29 September 2026: CBDT extends ITR deadline for audit cases
Reported by the Refogo News Desk from the official sources above. General information, not legal or tax advice. Spotted an error? Email support@refogo.com; see our corrections policy.
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Common questions
What is the ITR due date for audit cases for AY 2026-27?
21 November 2026, after CBDT Circular No. 07/2026 extended it from 31 October 2026.
What was the tax audit report due date for AY 2026-27?
21 October 2026, extended from 30 September 2026 by the same circular.