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CBDT Extends Tax Audit Due Date 2026 to 21 October | AY 2026-27

  Posted on 28-09-2026

CBDT Extends Tax Audit Due Date 2026 to 21 October | AY 2026-27

 Posted on 28-09-2026

CBDT Extends Tax Audit Due Date to 21 October 2026 – AY 2026-27

CBDT has announced an extension of the due date for furnishing Tax Audit Reports for Assessment Year (AY) 2026-27.

The original due date for furnishing the Tax Audit Report was 30 September 2026. The due date has now been extended by 21 days to 21 October 2026.

📢 Tax Audit Due Date Extended

As per the CBDT announcement dated 28 September 2026, the revised due dates are:

ParticularsOriginal Due DateExtended Due Date
Tax Audit Report – Form 3CA/3CD or Form 3CB/3CD30 September 202621 October 2026
ITR for taxpayers subject to audit31 October 202621 November 2026

Who will benefit from the extension?

The extension is relevant to taxpayers whose accounts are required to be audited under the Income-tax Act and their tax professionals who are required to furnish the applicable Tax Audit Report.

The additional time will provide taxpayers and tax professionals more time to complete the audit, prepare the applicable tax-audit forms and furnish the return of income.

Important: Formal Order/Notification

The CBDT has announced the extension through its Press Release dated 28 September 2026.

The formal order/notification is to be issued separately. Therefore, taxpayers and professionals should keep checking the official Income Tax Department/CBDT communication for the formal document and notification details.

Revised Due Dates at a Glance

Tax Audit Report:
➡️ Earlier: 30 September 2026
➡️ Revised: 21 October 2026

Income Tax Return for Audit Cases:
➡️ Earlier: 31 October 2026
➡️ Revised: 21 November 2026

Conclusion

The extension of the Tax Audit Report due date from 30 September 2026 to 21 October 2026 provides an additional 21 days for completing and furnishing tax-audit reports for AY 2026-27.

Taxpayers and tax professionals should nevertheless ensure that the audit and return filing process is completed within the revised statutory timelines.

Note: This article is based on the CBDT announcement dated 28 September 2026. The formal notification/order should be referred to once issued for the precise legal provisions and notification details.

Disclaimer: This article is for general informational purposes only and should not be considered professional or legal advice. Please refer to the latest CBDT/Income Tax Department notification for the applicable provisions.

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