{"id":33249,"date":"2026-09-28T16:40:01","date_gmt":"2026-09-28T11:10:01","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=33249"},"modified":"2026-09-28T18:24:14","modified_gmt":"2026-09-28T12:54:14","slug":"cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/","title":{"rendered":"CBDT Extends Tax Audit &#038; ITR Due Dates for AY 2026-27"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abab65ada575\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abab65ada575\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#CBDT_Extends_Tax_Audit_ITR_Due_Dates_for_AY_2026-27\" title=\"CBDT Extends Tax Audit &amp; ITR Due Dates for AY 2026-27\">CBDT Extends Tax Audit &amp; ITR Due Dates for AY 2026-27<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Background_The_Rajasthan_High_Courts_Intervention\" title=\"Background: The Rajasthan High Court&#8217;s Intervention\">Background: The Rajasthan High Court&#8217;s Intervention<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#The_wait_is_finally_over\" title=\"The wait is finally over.\">The wait is finally over.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#CBDT_has_now_responded_by_granting_an_extension_%E2%80%93_Revised_Due_Dates_at_a_Glance\" title=\"CBDT has now responded by granting an extension. &#8211; Revised Due Dates at a Glance\">CBDT has now responded by granting an extension. &#8211; Revised Due Dates at a Glance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Who_Is_Covered\" title=\"Who Is Covered?\">Who Is Covered?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Which_Audit_Reports_Are_Affected\" title=\"Which Audit Reports Are Affected?\">Which Audit Reports Are Affected?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Note_for_AY_2026-27\" title=\"Note for AY 2026-27\">Note for AY 2026-27<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Tax_Audit_Applicability_under_Section_44AB\" title=\"Tax Audit Applicability under Section 44AB\">Tax Audit Applicability under Section 44AB<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Section_44ABa_%E2%80%93_Regular_Business\" title=\"Section 44AB(a) \u2013 Regular Business\">Section 44AB(a) \u2013 Regular Business<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Section_44ABb_%E2%80%93_Specified_Profession\" title=\"Section 44AB(b) \u2013 Specified Profession\">Section 44AB(b) \u2013 Specified Profession<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Section_44ABc_%E2%80%93_Transporters_Covered_under_Section_44AE\" title=\"Section 44AB(c) \u2013 Transporters Covered under Section 44AE\">Section 44AB(c) \u2013 Transporters Covered under Section 44AE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Section_44ABc_%E2%80%93_Foreign_Company_Section_44BBB\" title=\"Section 44AB(c) \u2013 Foreign Company (Section 44BBB)\">Section 44AB(c) \u2013 Foreign Company (Section 44BBB)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Section_44ABd_%E2%80%93_Professionals_Opting_Out_of_Section_44ADA\" title=\"Section 44AB(d) \u2013 Professionals Opting Out of Section 44ADA\">Section 44AB(d) \u2013 Professionals Opting Out of Section 44ADA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Section_44ABe_%E2%80%93_Businesses_Opting_Out_of_Section_44AD\" title=\"Section 44AB(e) \u2013 Businesses Opting Out of Section 44AD\">Section 44AB(e) \u2013 Businesses Opting Out of Section 44AD<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#Penalties_for_Missing_the_Revised_Deadlines\" title=\"Penalties for Missing the Revised Deadlines\">Penalties for Missing the Revised Deadlines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#What_Taxpayers_Should_Do_Now\" title=\"What Taxpayers Should Do Now\">What Taxpayers Should Do Now<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#In_summary\" title=\"In summary\u00a0\">In summary\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/carajput.com\/blog\/cbdt-extends-tax-audit-itr-due-dates-for-ay-2026-27\/#How_Rajput_Jain_Associates_Can_Help\" title=\"How Rajput Jain &amp; Associates Can Help\">How Rajput Jain &amp; Associates Can Help<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33264\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-28_16-48-33.jpg\" alt=\"\" width=\"1600\" height=\"900\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-28_16-48-33.jpg 1600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-28_16-48-33-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-28_16-48-33-1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-28_16-48-33-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-28_16-48-33-1536x864.jpg 1536w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-28_16-48-33-800x450.jpg 800w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBDT_Extends_Tax_Audit_ITR_Due_Dates_for_AY_2026-27\"><\/span><span style=\"color: #000080;\">CBDT Extends Tax Audit &amp; ITR Due Dates for AY 2026-27<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Background_The_Rajasthan_High_Courts_Intervention\"><\/span><span style=\"color: #000080;\">Background: The Rajasthan High Court&#8217;s Intervention<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">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.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"The_wait_is_finally_over\"><\/span><span style=\"color: #000080;\">The wait is finally over.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"CBDT_has_now_responded_by_granting_an_extension_%E2%80%93_Revised_Due_Dates_at_a_Glance\"><\/span><span style=\"color: #000080;\"><strong>CBDT has now responded by granting an extension. &#8211; Revised Due Dates at a Glance<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div dir=\"ltr\">\n<table style=\"height: 71px;\" width=\"681\">\n<thead>\n<tr>\n<th scope=\"col\"><span style=\"color: #000080;\">Compliance<\/span><\/th>\n<th scope=\"col\"><span style=\"color: #000080;\">Original Due Date<\/span><\/th>\n<th scope=\"col\"><span style=\"color: #000080;\">Revised Due Date<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Tax Audit Report (&#8220;specified date&#8221;)<\/td>\n<td>30 September 2026<\/td>\n<td>21 October 2026<\/td>\n<\/tr>\n<tr>\n<td>Return of Income (audit cases)<\/td>\n<td>31 October 2026<\/td>\n<td>21 November 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p dir=\"ltr\">Both deadlines move by 21 days. A formal order or notification is being issued separately.<\/p>\n<p dir=\"ltr\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33259\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1.png\" alt=\"Revised Due Dates at a Glance\" width=\"1024\" height=\"1536\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1-200x300.png 200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1-683x1024.png 683w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1-768x1152.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1-800x1200.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Who_Is_Covered\"><\/span><span style=\"color: #000080;\">Who Is Covered?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">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:<\/p>\n<ul dir=\"ltr\">\n<li>Companies<\/li>\n<li>Businesses and professionals whose accounts are audited under Section 44AB<\/li>\n<li>Working partners of firms whose accounts are required to be audited<\/li>\n<\/ul>\n<p dir=\"ltr\">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.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Which_Audit_Reports_Are_Affected\"><\/span><span style=\"color: #000080;\">Which Audit Reports Are Affected?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>\n<p>The CBDT press release extends the &#8220;specified date&#8221; 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.<\/p>\n<p>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.<\/p>\n<\/div>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Note_for_AY_2026-27\"><\/span><span style=\"color: #000080;\">Note for AY 2026-27<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">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.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Tax_Audit_Applicability_under_Section_44AB\"><\/span><span style=\"color: #000080;\">Tax Audit Applicability under Section 44AB<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33262\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Tax-Audit-Applicability-under-Section-44AB.jpg\" alt=\"Tax Audit Applicability under Section 44AB\" width=\"1024\" height=\"1276\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Tax-Audit-Applicability-under-Section-44AB.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Tax-Audit-Applicability-under-Section-44AB-241x300.jpg 241w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Tax-Audit-Applicability-under-Section-44AB-822x1024.jpg 822w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Tax-Audit-Applicability-under-Section-44AB-768x957.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/Tax-Audit-Applicability-under-Section-44AB-800x997.jpg 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Section_44ABa_%E2%80%93_Regular_Business\"><\/span><span style=\"color: #000080;\"><strong>Section 44AB(a) \u2013 Regular Business<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Applicable Assessee: Regular Businesses . When Tax Audit Applies: Tax Audit is mandatory if total turnover or gross receipts exceed INR 1 Crore.\u00a0The threshold is increased to INR 10 Crore if\u00a0Cash receipts do not exceed 5% of total receipts; and\u00a0Cash payments do not exceed 5% of total payments.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Section_44ABb_%E2%80%93_Specified_Profession\"><\/span><span style=\"color: #000080;\"><strong>Section 44AB(b) \u2013 Specified Profession<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Applicable Assessee: Professionals such as Chartered Accountants, Doctors, Lawyers, Engineers, Architects, Technical Consultants, Interior Decorators and Other specified professionals<\/li>\n<li>When Tax Audit Applies Gross professional receipts exceed INR 50 Lakh.\u00a0The limit increases to INR 75 Lakh under Section 44ADA where cash receipts do not exceed 5% of total receipts.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Section_44ABc_%E2%80%93_Transporters_Covered_under_Section_44AE\"><\/span><span style=\"color: #000080;\"><strong>Section 44AB(c) \u2013 Transporters Covered under Section 44AE<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Applicable Assessee: Persons engaged in the business of plying, hiring, or leasing goods carriages.\u00a0When 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.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Section_44ABc_%E2%80%93_Foreign_Company_Section_44BBB\"><\/span><span style=\"color: #000080;\"><strong>Section 44AB(c) \u2013 Foreign Company (Section 44BBB)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Applicable Assessee: Foreign companies engaged in turnkey power projects approved by the Central Government.\u00a0When Tax Audit Applies: Income declared is less than 10% of gross receipts, contrary to the presumptive income prescribed under Section 44BBB.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Section_44ABd_%E2%80%93_Professionals_Opting_Out_of_Section_44ADA\"><\/span><span style=\"color: #000080;\"><strong>Section 44AB(d) \u2013 Professionals Opting Out of Section 44ADA<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Applicable Assessee: Professionals eligible for presumptive taxation under Section 44ADA.\u00a0When Tax Audit Applies:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Gross receipts do not exceed INR 50 Lakh (or INR 75 Lakh where cash receipts are within 5% limit);<\/li>\n<li>Profit declared is less than 50% of gross receipts; and<\/li>\n<li>Total income exceeds the basic exemption limit.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Section_44ABe_%E2%80%93_Businesses_Opting_Out_of_Section_44AD\"><\/span><span style=\"color: #000080;\"><strong>Section 44AB(e) \u2013 Businesses Opting Out of Section 44AD<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Applicable Assessee: Small businesses eligible for presumptive taxation under Section 44AD.\u00a0When Tax Audit Applies: Profit declared is less than<\/p>\n<ul>\n<li><strong>8%<\/strong> of turnover (for cash receipts), or<br \/>\n<strong>6%<\/strong> of turnover (for digital receipts);<\/li>\n<li>Total income exceeds the basic exemption limit; and\u00a0The assessee opts out of the presumptive scheme within the prescribed five-year period.<\/li>\n<\/ul>\n<\/div>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Penalties_for_Missing_the_Revised_Deadlines\"><\/span><span style=\"color: #000080;\">Penalties for Missing the Revised Deadlines<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul dir=\"ltr\">\n<li>Section 271B: Failure to furnish the tax audit report by the due date can attract a penalty of 0.5% of turnover or gross receipts, subject to a maximum of \u20b91.5 lakh.<\/li>\n<li>Under Section 234F: Late filing of the return attracts a late fee.<\/li>\n<li>Section 234A: Interest for delay in filing may apply. Check the formal CBDT order for any conditions on interest relief.<\/li>\n<\/ul>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"What_Taxpayers_Should_Do_Now\"><\/span><span style=\"color: #000080;\">What Taxpayers Should Do Now<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol dir=\"ltr\">\n<li>Don&#8217;t wait for the last week. Portal congestion near deadlines is common. Finalise books and share data with your auditor now.<\/li>\n<li>Pay self-assessment tax early. This limits interest exposure, whatever the fine print of the formal order says.<\/li>\n<li>Reconcile with AIS\/TIS and Form 26AS before finalising the audit report, so the return doesn&#8217;t draw mismatch notices.<\/li>\n<li>Verify the formal notification when it is issued, since that is the operative legal document.<\/li>\n<\/ol>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"In_summary\"><\/span><span style=\"color: #000080;\">In summary\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>44AB(a) \u2013 Business turnover exceeds \u20b91 Crore (\u20b910 Crore in specified low-cash cases)<\/li>\n<li>Section 44AB(b) \u2013 Professional receipts exceed \u20b950 Lakh (\u20b975 Lakh in specified low-cash cases)<\/li>\n<li>44AB(c) \u2013 Transporters declaring income below Section 44AE presumptive income<\/li>\n<li>Section 44AB(c) \u2013 Foreign power project companies declaring profit below 10% under Section 44BBB<\/li>\n<li>44AB(d) \u2013 Professionals opting out of Section 44ADA and declaring profit below 50%<\/li>\n<li>Section 44AB(e) \u2013 Businesses opting out of Section 44AD and declaring profit below 6%\/8%<\/li>\n<li>Tax Audit Due Date for AY 2026-27: 21 October 2026<\/li>\n<li>ITR Due Date (Audit Cases): 21 November 2026.<\/li>\n<\/ul>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"How_Rajput_Jain_Associates_Can_Help\"><\/span><span style=\"color: #000080;\">How Rajput Jain &amp; Associates Can Help<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>With the extension of tax audit and return filing deadlines, this is the ideal time to complete your pending compliances. Our team provides end-to-end support for Section 44AB Tax Audits, Trust Audits, and Income Tax Return filings for companies, firms, and businesses across Delhi NCR, Noida, Mumbai, Varanasi, and Faridkot. Reach out to us today to avoid last-minute challenges and ensure smooth compliance.<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33250\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/c94e15e3-daeb-41d5-81af-d597eb837ed9.jpg\" alt=\"CBDT Extends Tax Audit &amp; ITR Due Dates for AY 2026-27\" width=\"1234\" height=\"1600\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/c94e15e3-daeb-41d5-81af-d597eb837ed9.jpg 1234w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/c94e15e3-daeb-41d5-81af-d597eb837ed9-231x300.jpg 231w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/c94e15e3-daeb-41d5-81af-d597eb837ed9-790x1024.jpg 790w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/c94e15e3-daeb-41d5-81af-d597eb837ed9-768x996.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/c94e15e3-daeb-41d5-81af-d597eb837ed9-1185x1536.jpg 1185w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/09\/c94e15e3-daeb-41d5-81af-d597eb837ed9-800x1037.jpg 800w\" sizes=\"(max-width: 1234px) 100vw, 1234px\" \/><\/p>\n<p dir=\"ltr\">+91-98-11-322-785 | <a href=\"mailto:info@carajput.com\">info@carajput.com<\/a> |\u00a0 <a href=\"http:\/\/www.carajput.com\">www.carajput.com.\u00a0<\/a>Address P-6\/90 (2F), Connaught Circus, Connaught Place, New Delhi \u2013 110001<\/p>\n<p dir=\"ltr\"><em>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.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CBDT Extends Tax Audit &amp; ITR Due Dates for AY 2026-27 Background: The Rajasthan High Court&#8217;s Intervention 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117],"tags":[10575],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33249"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=33249"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33249\/revisions"}],"predecessor-version":[{"id":33265,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/33249\/revisions\/33265"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=33249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=33249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=33249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}