CBDT extends ITR deadline for taxpayers with audited accounts till November 21 | Today’s news

New Delhi: The Central Board of Direct Taxes (CBDT) has extended the deadline for filing income tax returns for assessment year (AY) 2026-27 for taxpayers whose accounts are subject to tax audit, giving them three more weeks to file their returns.

The deadline has been extended to November 21 from October 31, with the deadline for submitting the inspection report extended from September 30 to October 21, the finance ministry said in a statement on Monday.

The extensions apply to taxpayers who must have their accounts audited before filing their income tax return. This includes certain businesses and professionals subject to tax audit rules.

The move comes just two days ahead of the current September 30 tax audit filing deadline. The Income Tax Department has advised taxpayers to file audit returns by September 30.

Under the current framework, taxpayers who are required to have their accounts audited under the Income Tax Act must submit an audit report before filing their returns. The instructions of the Income Tax Department specify that Forms 3CA-3CD and 3CB-3CD are used for these audits for the year 2026-27.

The extension follows a similar move last year, when the CBDT first pushed back the tax audit deadline by a month and then extended the ITR filing deadline for audit cases to December 10. This year’s extensions are shorter.

Relevant to a large base

This move is relevant to a large compliance base. More than 34 million tax audits were filed for 2024-2025.

Tax audit cases are more complex than regular ITR filings. Businesses and professionals subject to the audit provisions must first have their accounts audited and submit detailed audit information before completing their income tax returns.

“The extension will provide much-needed relief to businesses and professionals, especially those dealing with complex audits and reconciliations,” said Sushil Jain, tax advisor. “The additional time will help taxpayers and tax professionals complete the audit process, resolve discrepancies and ensure returns are filed accurately, rather than rushing to meet earlier deadlines.”