AY 2026–27: check whether the audit-case return extension applies to you

CBDT Circular 07/2026 dated 28 September 2026 extends the AY 2026–27 return deadline from 31 October to 21 November 2026 for persons covered by serial number 2 of the table below Explanation 2 to section 139(1) of the Income-tax Act, 1961. It also specifies 21 October 2026 for the related audit report date under clause (ii) of the Explanation to section 44AB.

This is not an extension for every taxpayer. Confirm that the particular person falls within the cited category. The audit-report date of 21 October 2026 has passed. As at 7 November 2026 no further extension of the 21 November return date has been notified. Do not present either date as a permanent annual deadline.

Action: check your category, audit-report filing status and applicable return deadline against the circular. Recheck subsequent official orders before relying on the dates. The circular refers to the 1961 Act read with section 536 of the Income-tax Act, 2025; the older section references here are deliberate.

Source checked on 7 November 2026. Check later official instruments before acting.

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