The Central Board of Direct Taxes (CBDT) has extended the income tax return filing deadline for corporates for Assessment Year 2026-27.
The deadline, which was earlier set for October 31, 2026, has now been extended to November 21, 2026. The extension applies to the specified category of taxpayers covered by the corporate ITR filing requirement.
The CBDT has also extended the deadline for furnishing the tax audit report. The “specified date” for submitting the audit report under the Income-tax Act has been moved from September 30 to October 21, 2026.
The extensions provide additional time for companies and other eligible taxpayers to complete their audit and return-filing requirements for AY 2026-27.
Taxpayers should ensure that their financial statements, audit reports and other required information are finalised before the revised deadlines. The extension of the audit-report date also gives eligible businesses additional time to complete the compliance process before filing their income tax returns.
The revised dates announced by the CBDT are applicable specifically to Assessment Year 2026-27. Taxpayers should refer to the latest official notifications for the applicable filing and reporting requirements.
