The ITR filing date in 2026 for audit cases is now 21 November, moved from 31 October through Circular 07/2026 of the Central Board of Direct Taxes (CBDT) dated 28 September. Many taxpayers have read this as a general extension for all returns, although it is not one.
The tax audit report date under Section 44AB has also been moved, from 30 September to 21 October. The audit report has to be filed one month before the return for audit cases, so the two dates are connected.
Individuals and business owners who do not have an audit are not covered by the circular and their own due dates were not shifted to 21 November.
Due dates by type of taxpayer
Individuals and HUFs without an audit filing ITR‑1 or ITR‑2 had the due date for AY 2026‑27 as 31 July, and that day has already passed. Business owners and professionals not required to do an audit, who filed ITR‑3 or ITR‑4, had until 31 August.
The extended date of 21 November applies to audit cases. One reading of the circular says this covers companies, entities liable under Section 44AB, and partners of audited firms.
Transfer pricing cases under Section 92E were not moved by the circular, so their report date stays 31 October and their return date stays 30 November.
Belated and updated returns
Taxpayers who miss the due date for FY 2025-26 can still file a belated return until 31 December 2026. For audit cases, a filing made after the extended date will attract a fee under Section 234F, and same last date of 31 December is reported for these filings.
There is also option of an updated return, which can be filed up to 48 months after the end of the assessment year. Many people who missed earlier deadlines for ITR‑1 and ITR‑2 are now looking at these two ways.
Transfer pricing cases are outside the extension, with the Section 92E report due 31 October and the return due 30 November.
