# CBDT extends ITR and tax audit deadlines for AY 2026-27 2026-09-28T16:06:46+00:00 | Governance | Indian Opinion Desk Corroboration: 1 independent outlet The Central Board of Direct Taxes (CBDT) has extended the income-tax return (ITR) filing deadline for Assessment Year 2026-27 from 31 October to 21 November 2026. The deadline for furnishing the tax audit report has been moved from 30 September to 21 October 2026. The extension applies to taxpayers covered under Sl. No. 2 of the Table in Explanation 2 to section 139(1) of the Income-tax Act, 1961, where section 92E does not apply. This includes companies, taxpayers whose accounts require audit under any law, and partners of firms needing audit. Taxpayers who must file a report under section 92E for international or specified domestic transactions are excluded, their deadline remains 30 November. Taxpayers must first furnish the audit report, then file the ITR by the new deadline. The audit form depends on the taxpayer's status: Form 3CA-3CD applies when accounts are already audited under another law, while Form 3CB-3CD applies to others. If the wrong form is filed, a revised report can be submitted before the deadline, with a fresh UDIN. ## Indian Opinion Analysis Both sources from Livemint provide neutral, service-oriented reporting on the CBDT deadline extension. The first article focuses on who is covered and excluded, while the second offers a practical guide on choosing the correct audit form and correcting errors. The coverage is uniform straight reporting with no discernible slant. The key implication is that taxpayers must check their category carefully, as the wrong form can lead to a penalty of up to Rs 1.5 lakh under Section 271B, though a "reasonable cause" argument may apply. Taxpayers should complete audits by 21 October and file ITRs by 21 November 2026. ## Coverage - livemint.com - livemint.com Tags: CBDT, income tax department, ITR, tax audit Canonical: https://indianopinion.org/cbdt-extends-itr-and-tax-audit-deadlines-for-select-taxpayers/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/cbdt-extends-itr-and-tax-audit-deadlines-for-select-taxpayers/#story-in-brief