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The announcement came on the same day as a hearing before the Rajasthan High Court. The hearing was on a petition by the Rajasthan Tax Consultants Association (RTCA) seeking an extension. The Court asked the CBDT to clarify that day whether the tax audit due date would be extended. It said this uncertainty should not be allowed to continue until the last date. The Court also said that because tax audits are primarily conducted by Chartered Accountants, the ICAI should itself approach the Court when CAs face genuine difficulties. The CBDT then announced the extension later that day.
| Compliance | Original Due Date | Revised Due Date |
|---|---|---|
| Tax Audit Report (“specified date”) | 30 September 2026 | 21 October 2026 |
| Return of Income (audit cases) | 31 October 2026 | 21 November 2026 |
Both deadlines move by 21 days. A formal order or notification is being issued separately.
The extension applies to persons at S. No. 2 in the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961. Broadly, these are taxpayers whose accounts must be audited under the Act or any other law in force, such as:
Taxpayers with international or specified domestic transactions who must file a transfer pricing report in Form 3CEB fall under a separate entry. This press release does not change their dates.
The CBDT press release extends the “specified date” for submission of audit reports under the Income-tax Act. Since the specified date is directly linked to the due date for filing the Income Tax Return, the extension covers the Tax Audit Report under Section 44AB, including Forms 3CA/3CB and Form 3CD.
The extension also applies to other audit reports that are required to be furnished by the same specified date, including audit reports of charitable trusts and institutions in Form 10B and Form 10BB, wherever applicable. Accordingly, taxpayers covered by the extension will receive additional time for filing these audit reports as well.
The Income-tax Act, 2025 came into force from 1 April 2026. However, returns and audits for FY 2025-26 (AY 2026-27) are still governed by the Income-tax Act, 1961, which is why the press release refers to the 1961 Act.
Applicable Assessee: Persons engaged in the business of plying, hiring, or leasing goods carriages. When Tax Audit Applies: Income declared is lower than the presumptive income prescribed under Section 44AE: Less than INR 1,000 per ton per month for heavy goods vehicles; or Less than INR 7,500 per vehicle per month for other goods vehicles. Total income exceeds the basic exemption limit.
Applicable Assessee: Professionals eligible for presumptive taxation under Section 44ADA. When Tax Audit Applies:
Applicable Assessee: Small businesses eligible for presumptive taxation under Section 44AD. When Tax Audit Applies: Profit declared is less than
Taxpayers and professionals now have additional time to complete audits and file returns. The Tax Audit deadline has been extended by 21 days, while the ITR filing deadline has been extended by 21 days, providing much-needed relief during the compliance season.
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Disclaimer: This article is for general information only and is based on the CBDT press release dated 28 September 2026. Readers should refer to the formal notification/order and seek professional advice for their specific facts.
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