CBDT extends tax audit and income tax return deadlines for Assessment Year 2026-27.

The Central Board of Direct Taxes has extended key compliance deadlines for taxpayers whose accounts are subject to audit for Assessment Year 2026-27. The deadline to submit the tax audit report moves from September 30 to October 21, 2026, and the income tax return deadline moves from October 31 to November 21, 2026. The extension applies to taxpayers covered by the relevant provisions of the Income-tax Act, 1961; the CBDT said a formal order or notification will follow.
A tax audit is not required for every taxpayer; those who are subject to one need to engage a chartered accountant to prepare and upload the report through the Income Tax e-Filing portal.
The taxpayer must also accept and e-verify the audit report after the CA uploads it; the report appears in the taxpayer’s Worklist under “Pending for Acceptance.”
The CA process described includes the taxpayer assigning the CA and the applicable Form 3CA-3CD or Form 3CB-3CD, after which the CA prepares the form, uploads its JSON file and verifies it using a Digital Signature Certificate.
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