ITR Due Date Extended to 21 November 2026 for Tax Audit Cases: Who It Covers and What Happens If You Miss It
CBDT has pushed the income tax return due date for businesses and professionals under tax audit from 31 October to 21 November 2026. Here's who gets the extra time, the new audit report date, and what a late return costs.
By BizToolsIndia Editorial Team · Published · 3 min read
Key takeaways
- For AY 2026-27 (FY 2025-26), the ITR due date for taxpayers whose accounts must be audited moves from 31 October to 21 November 2026.
- The tax audit report due date moves from 30 September to 21 October 2026.
- The extension is in CBDT's press release of 28 September 2026 (Circular 07/2026).
- It doesn't help salaried people and others whose due date was 31 July — they can still file a belated return with a late fee.
- Filing late can cost a fee of up to ₹5,000 plus 1% a month interest on unpaid tax.
What changed
| Earlier due date | Extended due date | |
|---|---|---|
| Tax audit report (Form 3CA/3CB-3CD) | 30 September 2026 | 21 October 2026 |
| Income tax return for audit cases | 31 October 2026 | 21 November 2026 |
The Central Board of Direct Taxes announced the extension on 28 September 2026. It applies to Assessment Year 2026-27 — the return for income earned from April 2025 to March 2026, which is still filed under the Income-tax Act, 1961.
Who it covers
The extension applies to taxpayers in the audit category of section 139(1). Broadly, that means:
- Businesses whose turnover crosses the tax audit limit — ₹1 crore, or ₹10 crore if cash receipts and payments are each no more than 5% of the total.
- Professionals whose gross receipts are above ₹50 lakh (₹75 lakh if cash receipts are no more than 5% of the total).
- Businesses and professionals declaring income below the presumptive rate when their total income is above the basic exemption limit.
- Companies, and working partners of firms whose accounts must be audited.
Note
What happens if you file late
| Consequence | Amount |
|---|---|
| Late filing fee (section 234F) | ₹5,000; ₹1,000 if total income is up to ₹5 lakh |
| Interest on unpaid tax (section 234A) | 1% a month or part of a month, from the due date to the filing date |
| Losses | Business and capital losses can't be carried forward from a late return |
| Tax audit report not filed on time | Penalty of 0.5% of turnover, up to ₹1.5 lakh |
Interest under section 234A is charged on tax still payable after TDS and advance tax. Paying the balance tax before the due date stops this interest even if the return itself is filed later.
Missed the July deadline? File a belated return
If your due date was 31 July 2026 and you haven't filed yet, you can still file a belated return for AY 2026-27 until 31 December 2026, with the late fee above. Belated returns can't carry forward most losses, and refunds arrive later, so file as soon as you can.
A checklist before you file
- Match income and TDS with your Form 26AS and Annual Information Statement (AIS) on the income tax portal.
- Make sure the tax audit report is uploaded and accepted by your tax professional before filing the return.
- Pay any balance tax with challan 280 first, so interest stops running.
- Choose your tax regime — business taxpayers who switch regimes must file Form 10-IEA in time.
- E-verify the return within 30 days of filing, or it's treated as not filed.
Estimate your tax under both regimes with the Income Tax Calculator and the HRA Calculator.
Frequently asked questions
What is the last date to file ITR for tax audit cases for AY 2026-27?
21 November 2026, extended from 31 October 2026 by CBDT.
What is the new due date for the tax audit report?
21 October 2026, extended from 30 September 2026.
Does the extension apply to salaried employees?
No. It applies only to taxpayers whose accounts must be audited. Salaried people who missed 31 July can file a belated return by 31 December 2026.
Is interest also waived until 21 November?
Not automatically. Interest under section 234A on unpaid tax can still apply from the original due date unless the order says otherwise, so pay any balance tax early.