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.
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
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.