Key takeaways
- CBDT Circular No. 07/2026, dated 28 September 2026, extends the due date for filing returns in audit cases for assessment year 2026-27.
- The ITR due date moves from 31 October 2026 to 21 November 2026.
- The date for the tax audit report moved from 30 September 2026 to 21 October 2026.
- It applies to companies, to non-company assessees whose accounts must be audited, and to partners of firms that must be audited.
On 28 September 2026 the Central Board of Direct Taxes (CBDT) issued Circular No. 07/2026, giving extra time to taxpayers whose accounts must be audited. It covers assessment year 2026-27, which is financial year 2025-26.
The new ITR due dates for audit cases
| Item | Old date | New date |
|---|---|---|
| Income tax return | 31 October 2026 | 21 November 2026 |
| Tax audit report | 30 September 2026 | 21 October 2026 |
Who is covered by the extension
- Companies.
- Persons other than companies whose accounts must be audited under the Income-tax Act or any other law.
- Partners of firms whose accounts must be audited, including a spouse where the partner’s income is clubbed.
The extension does not apply to everyone. Taxpayers outside these groups keep their usual due dates, and the circular does not extend the date for transactions that require a transfer pricing report.
What NRIs and expat business owners should check
- If you run a business or a profession in India that needs a tax audit, the 21 November date applies to your return.
- If you hold shares in an Indian company or are a partner in an Indian firm, check whether the entity is audited and which date applies to you.
- If your only Indian income is rent, interest or capital gains and no audit applies, this circular does not change your date.
Check your filing position
We confirm which deadline applies to you and file your Indian return from abroad.
General information only, not advice for your situation. Rules, fees and deadlines change; we confirm what applies at your consultation.
Frequently asked questions
What is the new ITR due date for audit cases?
What is the new tax audit report date?
Who gets the extension?
Does the extension apply to salaried NRIs?
Does this extend the date for transfer pricing cases?
What is assessment year 2026-27?
Official sources
- Income Tax Department — latest news (Circular 07/2026)
- TaxGuru — CBDT extends AY 2026-27 tax audit date to 21 October 2026
General information only, current at the date shown. It is not immigration advice for your circumstances. Information on this site is general guidance only and not legal, migration or investment advice. Rules, fees and occupation lists change frequently — always confirm current requirements with the relevant government authority before acting.
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Who will assist you
Sumit Kumar
Chartered Accountant & Australian Registered Migration Agent · MARN 1803385
I migrated from India to Melbourne as a skilled migrant in 2005 and became an Australian citizen in 2010, so I know first-hand what it takes to rebuild a career and a life in a new country — the paperwork and the waiting, and also the job search, the loneliness and the pressure of starting over far from home. Since 2013 I have advised individuals, families and businesses on migration and cross-border moves, combining migration casework with a Chartered Accountant's view of tax, funds and business structure.
