Management Consultants · Hyderabad
Regulatory update · Income Tax

Audit-case income tax returns for AY 2026-27 are due by 21 November 2026

CBDT Circular No. 07/2026 extended the tax audit report date to 21 October and the return date for audit cases to 21 November 2026.

Vanadium Advisors LLP1 min read

What changed

By Circular No. 07/2026 dated 28 September 2026, the CBDT extended two due dates for Assessment Year 2026-27 (FY 2025-26):

Compliance Original due date Extended due date
Tax audit report (Forms 3CA/3CB and 3CD) 30 September 2026 21 October 2026
Income tax return for taxpayers subject to audit 31 October 2026 21 November 2026

Who it covers

Companies, firms and other taxpayers whose accounts must be audited, and working partners of such firms. Returns for cases covered by transfer pricing reporting remain due on 30 November 2026, as no change was announced for them.

Points to note

  • These returns relate to FY 2025-26, so they are filed under the Income-tax Act, 1961, not the new 2025 Act.
  • A return filed after 21 November 2026 will attract interest and fees, and some deductions and carry-forward of losses may be lost.

What to do

If your return is pending, finalise it now. Leave time to check Form 26AS and AIS figures against your books before filing.

This update reflects the position as on 7 November 2026 and is for general information only. It is not professional advice. Please refer to the official notification or circular, or speak to us, before acting on it.

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