Tax audit due 21 October; covered ITRs get until 21 November

If your return falls within the audit category covered by CBDT Circular 07/2026, check two dates now: 21 October 2026 for the audit report and 21 November 2026 for the income-tax return. As checked on 18 October, the audit-report deadline is three days away.

The circular was issued on 28 September. It moves the return deadline from 31 October to 21 November for the persons specified at serial number 2 in the table below Explanation 2 to section 139(1) of the Income-tax Act, 1961. The associated audit-report date moves to 21 October. Both concern Assessment Year 2026–27, covering income from financial year 2025–26.

An audit report and an ITR are separate filings. The later return deadline does not give a covered taxpayer until November to finish the audit report. Ask your chartered accountant to confirm that your case falls within the circular and that each filing has been completed and acknowledged. Do not assume this changes a salaried or other non-audit taxpayer's deadline.