{"id":1670,"date":"2026-09-28T17:27:22","date_gmt":"2026-09-28T12:57:22","guid":{"rendered":"https:\/\/caalokkumar.com\/my-writing\/?p=1670"},"modified":"2026-09-28T17:27:28","modified_gmt":"2026-09-28T12:57:28","slug":"tax-audit-due-date-2026","status":"publish","type":"post","link":"https:\/\/caalokkumar.com\/my-writing\/tax-audit-due-date-2026\/","title":{"rendered":"CBDT Extends Tax Audit Due Date to 21 October 2026 | ITR Filing to 21 November"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Big CBDT Relief: Filing Tax Audit Due Date Extended to 21 October &amp; ITR Due Date to 21 November 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Updated on: 28 September 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Central Board of Direct Taxes (CBDT) has announced a significant extension of the&nbsp;<strong>Tax Audit Due Date for AY 2026-27<\/strong>&nbsp;and the corresponding deadline for filing the Income Tax Return by specified taxpayers whose accounts are required to be audited.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As per the CBDT announcement dated&nbsp;<strong>28 September 2026<\/strong>, the due date for furnishing the Return of Income for the relevant audit cases has been extended from&nbsp;<strong>31 October 2026 to 21 November 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consequently, the&nbsp;<strong>specified date for furnishing the tax audit report<\/strong>&nbsp;has also been extended from&nbsp;<strong>30 September 2026 to 21 October 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers and businesses covered by tax audit provisions should use the additional time for proper reconciliation of books of account, GST data, TDS records, AIS\/TIS, Form 26AS and other financial information instead of postponing compliance until the revised deadline.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For detailed professional guidance on audit applicability, readers may also refer to our dedicated page on&nbsp;<a href=\"https:\/\/caalokkumar.com\/tax-audit-section-44ab.html?utm_source=chatgpt.com\">Tax Audit under Section 44AB<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Audit and ITR Due Dates Extended for AY 2026-27<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The revised dates announced by CBDT are:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Compliance<\/th><th>Earlier Due Date<\/th><th>Revised Due Date<\/th><\/tr><\/thead><tbody><tr><td><strong>Tax Audit Report \u2013 specified audit cases<\/strong><\/td><td>30 September 2026<\/td><td><strong>21 October 2026<\/strong><\/td><\/tr><tr><td><strong>Income Tax Return \u2013 specified audit cases<\/strong><\/td><td>31 October 2026<\/td><td><strong>21 November 2026<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">This effectively provides an additional&nbsp;<strong>21 days<\/strong>&nbsp;for completing the tax audit as well as filing the corresponding return of income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The extension has been widely reported on 28 September 2026 based on the CBDT\/Income Tax Department communication.&nbsp;<a href=\"https:\/\/www.moneycontrol.com\/news\/business\/personal-finance\/cbdt-extends-tax-audit-deadline-taxpayers-get-more-time-to-file-audit-report-14038428.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Moneycontrol<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What Exactly Has CBDT Announced?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CBDT communication states that the due date for furnishing the Return of Income for Assessment Year 2026-27 in the case of persons mentioned at&nbsp;<strong>S. No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961<\/strong>&nbsp;has been extended:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>From 31 October 2026<br>to 21 November 2026.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accordingly, the corresponding&nbsp;<strong>\u201cspecified date\u201d for furnishing the report of audit<\/strong>&nbsp;stands extended:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>From 30 September 2026<br>to 21 October 2026.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBDT has further stated that a&nbsp;<strong>formal order\/notification will be issued separately<\/strong>&nbsp;to give statutory effect to the extension.&nbsp;<a href=\"https:\/\/www.caclubindia.com\/news\/cbdt-extends-tax-audit-due-date-for-ay-2026-27-to-21st-october-2026-itr-deadline-moved-to-21st-november-26821.asp?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">CAclubindia<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers may access the official&nbsp;<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\" target=\"_blank\" rel=\"noopener\">Income Tax e-Filing Portal<\/a>&nbsp;for filing and compliance-related services.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Who Gets the Benefit of the Tax Audit Due Date Extension?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The extension principally applies to taxpayers falling within the specified audit category under Section 139(1), where the return was otherwise due on&nbsp;<strong>31 October 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These may typically include eligible:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>companies whose accounts are required to be audited;<\/li>\n\n\n\n<li>partnership firms and LLPs covered by audit requirements;<\/li>\n\n\n\n<li>proprietorships and businesses requiring tax audit;<\/li>\n\n\n\n<li>professionals covered by the applicable audit provisions;<\/li>\n\n\n\n<li>partners of firms in applicable cases; and<\/li>\n\n\n\n<li>other taxpayers whose due date falls within the specified audit category.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The exact applicability should, however, be determined with reference to the taxpayer&#8217;s status, nature of income, audit requirement and the relevant provisions of the Income-tax Act.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an overview of applicable return categories, forms and deadlines, see our detailed&nbsp;<a href=\"https:\/\/caalokkumar.com\/my-writing\/itr-filing-guidelines-ay-2026-27\/?utm_source=chatgpt.com\">ITR Filing AY 2026-27 Guide<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers looking for professional return filing assistance can also refer to our&nbsp;<a href=\"https:\/\/caalokkumar.com\/itr-filing.html?utm_source=chatgpt.com\">ITR Filing Services for AY 2026-27<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Is the Extension Applicable to All ITR Filers?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is one of the most important points taxpayers should understand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The present CBDT announcement specifically refers to the category covered by&nbsp;<strong>S. No. 2 of the Table below Explanation 2 to Section 139(1)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, it should&nbsp;<strong>not be interpreted as a general extension of every ITR deadline for AY 2026-27<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, taxpayers who were required to file returns under separate non-audit deadlines are not covered merely because CBDT has extended the audit-case deadline.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Similarly, taxpayers covered by&nbsp;<strong>transfer-pricing reporting requirements<\/strong>&nbsp;should separately verify the due dates applicable to them.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Audit under Section 44AB<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax audit requirements are governed primarily by&nbsp;<strong>Section 44AB of the Income-tax Act, 1961<\/strong>&nbsp;for FY 2025-26\/AY 2026-27.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depending upon the taxpayer&#8217;s business turnover, professional receipts, presumptive taxation position and other statutory conditions, an audit may become mandatory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A tax audit generally involves examination and reporting of matters such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>turnover and gross receipts;<\/li>\n\n\n\n<li>accounting method;<\/li>\n\n\n\n<li>depreciation;<\/li>\n\n\n\n<li>inadmissible expenditure;<\/li>\n\n\n\n<li>TDS\/TCS compliance;<\/li>\n\n\n\n<li>Section 43B payments;<\/li>\n\n\n\n<li>MSME-related disclosures;<\/li>\n\n\n\n<li>loans and deposits;<\/li>\n\n\n\n<li>related-party transactions;<\/li>\n\n\n\n<li>deductions and allowances; and<\/li>\n\n\n\n<li>reconciliation with tax and regulatory records.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Our detailed&nbsp;<a href=\"https:\/\/caalokkumar.com\/tax-audit-section-44ab.html?utm_source=chatgpt.com\">Tax Audit Section 44AB service page<\/a>&nbsp;explains the applicability and compliance requirements for AY 2026-27.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Why the Revised Tax Audit Deadline Matters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The extension is particularly important because modern tax audits increasingly require reconciliation across multiple data sources rather than merely examining the financial statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before finalising the audit report, taxpayers should preferably reconcile:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Books of Account with GST Returns<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Turnover appearing in the financial statements should be reconciled with applicable GST returns, including GSTR-1 and GSTR-3B.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Material differences should be identified, explained and documented.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. AIS and TIS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Annual Information Statement and Taxpayer Information Summary may contain information relating to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>interest;<\/li>\n\n\n\n<li>securities transactions;<\/li>\n\n\n\n<li>property transactions;<\/li>\n\n\n\n<li>foreign remittances;<\/li>\n\n\n\n<li>dividend;<\/li>\n\n\n\n<li>TDS\/TCS;<\/li>\n\n\n\n<li>high-value transactions; and<\/li>\n\n\n\n<li>other reported financial information.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Differences should be examined before filing the return.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Form 26AS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">TDS and TCS credits appearing in the books should be reconciled with Form 26AS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unmatched tax credits should be followed up before return filing wherever practicable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. MSME Payments<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Amounts payable to Micro and Small Enterprises should be examined carefully, particularly in the context of the applicable provisions relating to delayed payments and tax deductibility.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. TDS Compliance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Expenses susceptible to tax deduction at source should be reviewed for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>applicability of TDS;<\/li>\n\n\n\n<li>correct rate;<\/li>\n\n\n\n<li>date of deduction;<\/li>\n\n\n\n<li>date of deposit; and<\/li>\n\n\n\n<li>possible disallowance consequences.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Revised Compliance Calendar for Audit Cases<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For taxpayers benefiting from the CBDT extension, the practical compliance sequence will now generally be:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Up to 21 October 2026:<\/strong><br>Complete audit, finalise Form 3CA\/3CB and Form 3CD, upload the audit report and ensure acceptance by the taxpayer where required.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>After Audit Finalisation:<\/strong><br>Reconcile the final audited accounts with AIS, TIS, Form 26AS, TDS, GST and other information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Up to 21 November 2026:<\/strong><br>File the Income Tax Return under Section 139(1) for the specified category.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers should still avoid treating&nbsp;<strong>21 October or 21 November as target dates<\/strong>. These are statutory outer limits and last-minute filings can expose taxpayers to portal congestion, reconciliation problems and incomplete documentation.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Does the Extension Change AY 2026-27?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The extension relates only to the&nbsp;<strong>compliance due dates<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The relevant period remains:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Financial Year:<\/strong>&nbsp;2025-26<br><strong>Assessment Year:<\/strong>&nbsp;2026-27<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Returns relating to income earned during FY 2025-26 continue to be filed for AY 2026-27.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Readers may refer to our&nbsp;<a href=\"https:\/\/caalokkumar.com\/my-writing\/itr-filing-deadline-2026-penalties\/?utm_source=chatgpt.com\">ITR Filing Deadline 2026 guide<\/a>&nbsp;for a broader explanation of return deadlines, late filing consequences, interest and other compliance issues.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Income-tax Act, 1961 Continues to Govern AY 2026-27 Returns<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Another point that may cause confusion is the commencement of the Income-tax Act, 2025 from 1 April 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Income earned during&nbsp;<strong>FY 2025-26<\/strong>&nbsp;pertains to&nbsp;<strong>AY 2026-27<\/strong>, and the return and related audit compliances for this period continue to operate under the relevant provisions of the&nbsp;<strong>Income-tax Act, 1961<\/strong>, subject to the applicable transition provisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is why the CBDT press release itself refers to&nbsp;<strong>Section 139 of the Income-tax Act, 1961<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a broader understanding of the transition to the new tax law, readers can refer to our article on&nbsp;<a href=\"https:\/\/caalokkumar.com\/my-writing\/income-tax-act-2025-new-forms-compliance-statements\/?utm_source=chatgpt.com\">Income-tax Act 2025 \u2013 New Forms and Compliance Statements<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Important: Formal CBDT Order\/Notification to Follow<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CBDT press release specifically states that:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">A formal order\/notification to give effect to the extension is being issued separately.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Accordingly, taxpayers and professionals should also review the formal CBDT notification\/order once published.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Official updates may be checked through the Government&#8217;s&nbsp;<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\" target=\"_blank\" rel=\"noopener\">Income Tax Department portal<\/a>&nbsp;and the&nbsp;<a href=\"https:\/\/incometaxindia.gov.in\/\" target=\"_blank\" rel=\"noopener\">Income Tax Department\/CBDT website<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the time of this update on&nbsp;<strong>28 September 2026<\/strong>, the CBDT announcement itself clearly confirms the revised dates; the separate statutory order\/notification is to follow.&nbsp;<a href=\"https:\/\/www.caclubindia.com\/news\/cbdt-extends-tax-audit-due-date-for-ay-2026-27-to-21st-october-2026-itr-deadline-moved-to-21st-november-26821.asp?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">CAclubindia<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">What Taxpayers Should Do Now<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The additional time should preferably be used for improving the quality of compliance rather than simply postponing filing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers covered by the revised deadline should:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>finalise books of account and pending entries;<\/li>\n\n\n\n<li>reconcile turnover with GST returns;<\/li>\n\n\n\n<li>reconcile TDS\/TCS with Form 26AS;<\/li>\n\n\n\n<li>verify AIS and TIS information;<\/li>\n\n\n\n<li>identify possible Section 43B and other disallowances;<\/li>\n\n\n\n<li>review MSME-related balances and reporting;<\/li>\n\n\n\n<li>examine capital gains, foreign assets and other specialised disclosures;<\/li>\n\n\n\n<li>complete tax audit documentation;<\/li>\n\n\n\n<li>approve\/upload the audit report within the revised deadline; and<\/li>\n\n\n\n<li>file the final Income Tax Return by\u00a0<strong>21 November 2026<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses and taxpayers requiring professional assistance may also consult a&nbsp;<a href=\"https:\/\/caindwarka.com\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Chartered Accountant in Dwarka for ITR, Tax Audit and Income Tax Compliance<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Frequently Asked Questions<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">What is the new Tax Audit Due Date for AY 2026-27?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CBDT has extended the specified date for furnishing the audit report for the relevant category from&nbsp;<strong>30 September 2026 to 21 October 2026<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the new ITR due date for audit cases?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For the specified taxpayers covered by the CBDT announcement, the ITR filing deadline has been extended from&nbsp;<strong>31 October 2026 to 21 November 2026<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Has CBDT extended the deadline for all taxpayers?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. The announcement applies to the specified category referred to at&nbsp;<strong>S. No. 2 of the Table below Explanation 2 to Section 139(1)<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Is 21 October 2026 the new tax audit deadline for every audit-related case?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CBDT announcement relates to the specified taxpayers whose corresponding return due date has been extended to 21 November 2026. Other specialised categories should verify their applicable statutory deadlines separately.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Has the formal notification been issued?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CBDT press release dated 28 September 2026 states that a&nbsp;<strong>formal order\/notification will be issued separately<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Where can the Income Tax Return and audit report be filed?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable forms are filed electronically through the official&nbsp;<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\" target=\"_blank\" rel=\"noopener\">Income Tax e-Filing Portal<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Conclusion<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The&nbsp;<strong>CBDT Tax Audit Due Date Extension for AY 2026-27<\/strong>&nbsp;provides important compliance relief to specified taxpayers whose accounts are required to be audited.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The revised deadlines are:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Audit Report: 21 October 2026<\/strong><br><strong>Income Tax Return: 21 November 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The extension should, however,&nbsp;<strong>not be treated as a blanket extension for every taxpayer<\/strong>. Applicability should be checked according to the taxpayer&#8217;s statutory category under Section 139(1).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The additional period should ideally be utilised to complete proper reconciliation of audited accounts with&nbsp;<strong>GST returns, Form 26AS, AIS, TIS, TDS records and other financial information<\/strong>, ensuring that the final ITR is accurate and consistent with the audit report.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/09\/CBDT-Extends-Tax-Audit-Due-Date-PIB-693x1024.jpeg\" alt=\"\" class=\"wp-image-1672\"\/><figcaption class=\"wp-element-caption\"><strong>CBDT Extends Tax Audit Due Date <\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>CBDT Update \u2013 AY 2026-27:<\/strong><br><a href=\"https:\/\/caalokkumar.com\" target=\"_blank\" rel=\"noreferrer noopener\">Tax Audit Report due date extended from\u00a0<strong>30 September 2026 to 21 October 2026<\/strong>.<\/a><br><a href=\"https:\/\/caalokkumar.com\" target=\"_blank\" rel=\"noreferrer noopener\">ITR Filing due date <\/a>for specified audit cases extended from\u00a0<strong>31 October 2026 to 21 November 2026<\/strong>. CBDT has stated that the formal order\/notification will be issued separately.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBDT Extends Tax Audit Due Date <\/p>\n","protected":false},"author":1,"featured_media":1671,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[162,1431,1617],"tags":[1297,1625,313,1624,234,1622,1616,1620,1614,1618,265,1612,1623,1615,1388,1619,1613,1621],"class_list":["post-1670","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbdt","category-tax-audit","category-tax-audit-due-date","tag-ay-2026-27","tag-ay-2026-27-tax-audit","tag-cbdt","tag-cbdt-tax-audit-extension","tag-income-tax-return","tag-income-tax-return-due-date-2026","tag-income-tax-update","tag-itr-deadline-21-november-2026","tag-itr-due-date-2026","tag-itr-due-date-extended-2026","tag-itr-filing","tag-section-139","tag-section-1391-due-date","tag-section-44ab","tag-tax-audit","tag-tax-audit-deadline-21-october-2026","tag-tax-audit-due-date","tag-tax-audit-due-date-ay-2026-27"],"_links":{"self":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/comments?post=1670"}],"version-history":[{"count":1,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1670\/revisions"}],"predecessor-version":[{"id":1673,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1670\/revisions\/1673"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media\/1671"}],"wp:attachment":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media?parent=1670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/categories?post=1670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/tags?post=1670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}