ITR deadline extended to November 21: Which taxpayers get the extension?

Taxpayers who are required to get their accounts audited have got some extra time to file their income tax returns for Assessment Year 2026-27.The Central Board of Direct Taxes (CBDT) has extended the deadline for filing the Return of Income from October 31, 2026, to November 21, 2026 for taxpayers covered under the specified audit category.The Income Tax Department announced the extension on X, saying the decision applies to persons mentioned under the relevant provision of Section 139 of the Income-tax Act, 1961.TAX AUDIT DEADLINE ALSO EXTENDEDThe extension also applies to the deadline for submitting the tax audit report. The specified date for furnishing the audit report for AY 2026-27 has been extended from September 30, 2026, to October 21, 2026.This means eligible taxpayers and their auditors now have additional time to complete the audit process before the income tax return is filed.WHO GETS THE EXTENSION? The revised dates apply to persons covered under S. No. 2 in the Table below Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961.For this category, the original ITR filing deadline was October 31, 2026. It will now be November 21, 2026.Similarly, the audit report deadline, which was September 30, 2026, has been moved to October 21, 2026.The CBDT has therefore provided an additional window for completing both the audit report and the related income tax return filing for AY 2026-27.- Ends