The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, has issued a Press Release on the due date for furnishing Return of Income for Assessment Year 2026-27 for persons subject to audit under the Income-tax Act, 1961. According to the Press Release, the due date for furnishing Return of Income for Assessment Year 2026-27 for persons mentioned at S. No. 2 in the Table below Explanation 2 to section 139(1) of the Act is October 31, 2026.

The due date for furnishing Return of Income for Assessment Year 2026-27 has been extended from October 31, 2026 to November 21, 2026. The ‘specified date’ for furnishing the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27 has been extended from September 30, 2026 to October 21, 2026. Both extensions apply to persons referred to at S. No. 2 in the Table below Explanation 2 to section 139(1) of the Act. The Press Release states that a formal order/notification to this effect is being issued separately.

“The Central Board of Direct Taxes (CBDT) has decided to extend the aforesaid due date of furnishing of Return of Income from 31st October, 2026 to 21st November, 2026. Accordingly, the ‘specified date’ for furnishing of the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27, in the case of persons referred to at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Act, stands extended from 30th September, 2026 to 21st October, 2026.